在经济衰退期间,如何改进对财务和税务报告的公司内部价格的估计

IF 1.6 Q3 BUSINESS Transnational Corporations Review Pub Date : 2022-07-03 DOI:10.1080/19186444.2022.2099216
Gianni De Robertis, Denis Kondi
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引用次数: 0

摘要

在本文中,我们提出了一种方法,可用于在经济动荡时期估计集团内部贸易的价格,并通过使用当前宏观经济数据来调整历史基准来改善财务,管理和税务报告。我们探索了一种预测模型的使用,该模型采用宏观经济数据,特别是GDP的变化,来预测公司的盈利能力和公平的利润范围。我们的分析结果表明,GDP的变化与在欧洲经营的公司的某些损益项目的变化之间存在相关性。虽然因果/推理模型(格兰杰因果关系)可能会或可能不会解释这种关系,但它可能具有实际用途:当公司数据无法实时获得时,可以预测公司盈利能力的变化(Shmueli, 2010)。
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How to improve the estimation of intra-firm prices for financial and tax reporting during economic downturns
Abstract In this article, we propose an approach that can be employed to estimate prices in intra-group trade at times of economic turmoil, and to improve financial, management, and tax reporting by using current macroeconomic data to adjust historic benchmarks. We explored the use of a predictive model, that employs macroeconomic data, and in particular changes in GDP, to predict company profitability and arm’s length profit ranges. The results of our analysis show that there are correlations between changes in GDP and changes in certain P&L items of companies operating in Europe. While the relation might or might not be explained by a causal/inference model (Granger causality), it may have a practical use: to predict changes in the profitability of companies when company data are not available in real time (Shmueli, 2010).
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来源期刊
CiteScore
5.20
自引率
5.70%
发文量
37
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