Mohd Norhisham, Mazlan (2023) European Proceedings Of Social And Behavioural Sciences (EpSBS) - 2023 : The Bibliometric Analysis On Transfer Pricing: Evidence From The Last 40 Years. European Proceedings Of Social And Behavioural Sciences (EpSBS), 131. pp. 620-627. ISSN 2357-1330
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Abstract
This bibliometric analysis provides an overview of the transfer pricing research landscape from 1983 to 2022 for a period of 40 years. The study includes 319 papers from the SCOPUS database and employs a variety of bibliometric indicators, such as citation analysis, co-citation analysis, and keyword analysis. The findings reveal that the number of articles on transfer pricing has steadily increased over the last four decades, with a substantial increase in the last ten years. The analysis lists the most influential journals, authors, and institutions in transfer pricing research. The citation analysis identifies the most prominent papers and authors in the field, whereas the co-citation analysis identifies the major transfer pricing themes and research clusters. The study also analyses the most used keywords and their co-occurrence patterns, which provide insights into the major transfer pricing research themes and trends. Overall, this bibliometric analysis gives a thorough overview of transfer pricing research, highlighting key contributors, themes, and trends in the field. The study's findings may be useful to researchers, practitioners, and policymakers interested in transfer pricing and related topics.
Item Type: | Article |
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Uncontrolled Keywords: | Bibliometric Analysis, Co-Authorship, Transfer Pricing |
Divisions: | Institute of Graduate Studies (IGS) |
Depositing User: | LIBRARY2 UPTM |
Date Deposited: | 03 Jul 2025 03:02 |
Last Modified: | 03 Jul 2025 03:02 |
URI: | http://eprints.kuptm.edu.my/id/eprint/4757 |
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