Original scientific paper
https://doi.org/10.2478/zireb-2024-0012
What We Know So Far about Transfer Pricing: a Bibliometric Analysis
Ivo Mijoč
; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Croatia
*
Martina Briš Alić
; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Croatia
Nataša Drvenkar
; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Croatia
* Corresponding author.
Abstract
The objective of this study was to provide comprehensive static information in the area of transfer pricing in order to assess the current situation and attempt to establish future research priorities. The data source used is the WoS database, where 788 different articles with 21,917 corresponding references were collected for the analysis. A bibliometric approach was applied using the VoSviewer software. In comparison to Kumar et al. (2021), who presented the results of the citation analysis of the articles found in the SCOPUS database, the authors performed a first-level analysis of the articles found in the WoS database, but also a second-level analysis, which was presented as a co-citation analysis. The primary similarity arises from the use of an identical methodology at the first level of analysing different sources, while the results of the co-citation analysis allow the formation of clusters for references, sources and authors, thus closing the obvious gap in the analysis of Kumar et al. (2021). The obtained results show two logical directions of continuation and development of the studied topic. The first direction allows future researchers to have a basic understanding of the breadth and depth of currently published works and studies on transfer pricing, while the development of the treated topic should be seen in the context of filling the gaps between transfer pricing and bibliometric analysis.
Keywords
transfer pricing; WoS database; literature review; VoSviewer; bibliometric analysis
Hrčak ID:
317834
URI
Publication date:
31.5.2024.
Visits: 395 *