{"id":"https://openalex.org/W2917736775","doi":"https://doi.org/10.18276/frfu.2018.93-11","title":"THE TRANSFER PRICES DOCUMENTATION MANAGEMENT REGARDING FINANCIAL RE-PORTING DISCLOSURES","display_name":"THE TRANSFER PRICES DOCUMENTATION MANAGEMENT REGARDING FINANCIAL RE-PORTING DISCLOSURES","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2917736775","doi":"https://doi.org/10.18276/frfu.2018.93-11","mag":"2917736775"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2018.93-11","doi":"https://doi.org/10.18276/frfu.2018.93-11","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2018.93-11","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/12853.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/frfu/file/article/view/12853.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5102710852","display_name":"Marcin St\u0119pie\u0144","orcid":"https://orcid.org/0000-0003-4590-3935","observed_orcids":["https://orcid.org/0000-0003-4590-3935"]},"institutions":[{"id":"https://openalex.org/I130294970","display_name":"Cz\u0119stochowa University of Technology","ror":"https://ror.org/046awyn59","country_code":"PL","type":"education","lineage":["https://openalex.org/I130294970"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Marcin St\u0119pie\u0144","raw_affiliation_strings":["Wydzia\u0142 Zarz\u0105dzania Politechniki Cz\u0119stochowskiej"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wydzia\u0142 Zarz\u0105dzania Politechniki Cz\u0119stochowskiej","institution_ids":["https://openalex.org/I130294970"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5102710852"],"corresponding_institution_ids":["https://openalex.org/I130294970"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"93","issue":null,"first_page":"123","last_page":"129"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7196999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7196999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.20029999315738678,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05400000140070915,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing-documentation","display_name":"transfer pricing documentation","score":0.8960000276565552},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.847000002861023},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.7580000162124634},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.42800000309944153},{"id":"https://openalex.org/keywords/tax-functions","display_name":"tax functions","score":0.38999998569488525},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.5379999876022339},{"id":"https://openalex.org/keywords/disclosure-management","display_name":"disclosure management","score":0.33500000834465027}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.41557827591896057},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.4118196368217468},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38605594635009766},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3842203617095947},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.34578368067741394},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.17788910865783691}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2018.93-11","doi":"https://doi.org/10.18276/frfu.2018.93-11","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2018.93-11","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/12853.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2018.93-11","doi":"https://doi.org/10.18276/frfu.2018.93-11","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2018.93-11","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/12853.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2917736775.pdf","grobid_xml":"https://content.openalex.org/works/W2917736775.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3018776268","https://openalex.org/W6995650207","https://openalex.org/W7037448989","https://openalex.org/W6967185968","https://openalex.org/W7056048896","https://openalex.org/W7165101541","https://openalex.org/W7044251329","https://openalex.org/W7017955568","https://openalex.org/W994783092","https://openalex.org/W2521483697"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,22,54,80],"Celem":[2],"opracowania":[3],"jest":[4,57,88],"identyfikacja":[5],"i":[6,39,60,68,77,97,169],"opis":[7],"zale\u017cno\u015bci":[8],"ujawnie\u0144":[9,64,149],"w":[10,31,44,62,73,147,152,165],"zakresie":[11,45,63,148,166],"dokumentacji":[12],"cen":[13],"transferowych":[14],"a":[15],"sprawozdawczo\u015bci\u0105":[16],"finansow\u0105":[17],"podmiot\u00f3w":[18],"gospodarczych.":[19],"Metodologia":[20],"badania":[21],"W":[23],"artykule":[24],"zawarto":[25],"monograficzn\u0105":[26],"metodologi\u0119":[27],"badania,":[28],"wykorzystuj\u0105c":[29],"infor-macje":[30],"formie":[32],"jako\u015bciowo":[33],"-":[34],"opisowej.":[35],"Poddano":[36],"metodzie":[37],"analizy":[38],"konstrukcji":[40],"logicznej":[41],"pi\u015bmiennictwo":[42],"istniej\u0105ce":[43],"badanego":[46],"zagadnienia,":[47],"uwzgl\u0119dniaj\u0105c":[48],"istniej\u0105cy":[49],"zakres":[50],"prawa":[51,75],"podatkowego.":[52],"Wynik":[53],"Wynikiem":[55],"bada\u0144":[56],"kwantyfikacja":[58],"r\u00f3\u017cnic":[59],"podobie\u0144stw":[61],"aktyw\u00f3w,":[65],"funkcji,":[66],"ryzyk":[67],"realizowanych":[69],"przez":[70,143,161],"podmiot":[71,162],"strategii":[72],"obszarze":[74],"podatkowego":[76],"bilansowego.":[78],"Oryginalno\u015b\u0107/Warto\u015b\u0107":[79],"Jednym":[81],"z":[82,118],"element\u00f3w":[83],"szeroko":[84,101,138],"rozumianego":[85,102],"otoczenia":[86,103],"ekonomicznego,":[87],"sys-tem":[89],"rachunkowo\u015bci":[90],"dostarczaj\u0105cy":[91],"odbiorcom":[92],"informacji":[93],"o":[94,137],"wynikach":[95,140],"jednostki":[96,136,144],"sytuacji":[98],"maj\u0105tkowo-finansowej.":[99],"Do":[100],"ekonomicznego":[104],"zaliczamy":[105],"r\u00f3wnie\u017c":[106],"otoczenie":[107],"fiskalne.":[108],"Prawo":[109,128],"podatkowe,":[110],"s\u0142u\u017c\u0105c":[111],"g\u0142\u00f3wnie":[112],"celom":[113],"fiskalnym":[114],"pa\u0144stwa,":[115],"realizuje":[116],"jedn\u0105":[117],"podstawowych":[119],"funkcji":[120],"systemu":[121],"podatkowego,":[122],"do":[123,132],"kt\u00f3rych":[124],"nale\u017cy":[125],"funkcja":[126],"fiskalna.":[127],"bilansowe":[129],"s\u0142u\u017cy":[130],"g\u0142\u00f3wne":[131],"informowania":[133],"w\u0142a\u015bcicieli":[134],"kapita\u0142\u00f3w":[135],"rozumianych":[139],"finansowych":[141],"uzyskiwanych":[142],"gospodarcze.":[145],"Zmiany":[146],"danych":[150],"ekonomicznych":[151],"zidentyfikowanych":[153],"dw\u00f3ch":[154],"systemach,":[155],"stanowi\u0105":[156],"istotny":[157],"element":[158],"zarz\u0105dzania":[159],"generowanymi":[160],"informacjami":[163],"zar\u00f3wno":[164],"podatk\u00f3w":[167],"jak":[168],"sprawozdawczo\u015bci":[170],"finansowej.":[171]},"counts_by_year":[],"updated_date":"2026-09-05T08:02:43.246662","created_date":"2019-03-02T00:00:00"}