THE ROLE OF INTERNATIONAL ACCOUNTANTS IN TRANSFER PRICING
ABSTRACT
This research aims to investigate (1) the responsibilities of international accountants in the implementation of transfer pricing policies, (2) the challenges faced in maintaining compliance with global transfer pricing regulations, and (3) the impact of transfer pricing on multinational corporations' financial performance. A survey research design is justified to gather insights from a broad spectrum of international accountants working in transfer pricing. Using Taro Yamane's formula, a sample size of 350 respondents was selected, ensuring robust and representative data. The case study is conducted in Port Harcourt, Nigeria, given its prominence in the oil and gas sector, which heavily relies on transfer pricing. The reliability coefficient score of the survey instrument is 0.88, reflecting high reliability. Findings indicate that international accountants are crucial in ensuring regulatory compliance, mitigating risks, and optimizing inter-company pricing strategies. The study recommends enhanced training programs for accountants on transfer pricing regulations and the adoption of comprehensive transfer pricing documentation practices to improve transparency and compliance.
Abstract
The research examines the role of social media in curbing the spread of ebola virus using Facebook users who ar...
1.1 BACKGROUND OF THE STUDY
The coronavirus disease 2019 (covid-19), which was discovered in Wuhan, China, in December 2...
ABSTRACT
This study examined the factors affecting the implementation of immunization. This study inves...
ABSTRACT
One of the major challenges of governance in Nigeria is corruption especially in the public service. In response to this challen...
ABSTRACT
This research work titled “the impact of sales promotion on customers patronage (A survey of customers in...
Statement of the Problem
Some problems associated with the existing partially computerized system are as follows:
...
ABSTRACT
This research study is a comparative analysis of computerized accounting syst...
ABSTRACT
Industrial Development has been a major cornerstone of economic development of an...
ABSTRACT
The study examines the role of the teacher in classroom management. The population of the stud...
Abstract
The study examined the relevance of Business Education program to economic development of Nigeria. The study fo...