Towards an organizational theory of the transfer pricing process
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Bibliographic InfoArticle provided by Elsevier in its journal Accounting, Organizations and Society.
Volume (Year): 13 (1988)
Issue (Month): 3 (April)
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- Peter C. Dawson & Stephen M. Miller, 2000. "Transfer Pricing in the Decentralized Multinational Corporation," Working papers, University of Connecticut, Department of Economics 2000-06, University of Connecticut, Department of Economics.
- Vosselman, E.G.J. & van der Meer-Kooistra, J., 2004. "Accounting for the alignment of interest and commitment in interfirm transactional relationships," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasm ERS-2004-095-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
- Lee, Ji-Ren & Chen, Wei-Ru & Kao, Charng, 2003. "Determinants and performance impact of asymmetric governance structures in international joint ventures: an empirical investigation," Journal of Business Research, Elsevier, Elsevier, vol. 56(10), pages 815-828, October.
- Cravens, Karen S., 1997. "Examining the role of transfer pricing as a strategy for multinational firms," International Business Review, Elsevier, Elsevier, vol. 6(2), pages 127-145, April.
- Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers, University of Nevada, Las Vegas , Department of Economics 0901, University of Nevada, Las Vegas , Department of Economics.
- Dan Li & Manuel Portugal Ferreira, 2007.
"Internal and external factors on firms? transfer pricing decisions: Insights from organization studies,"
Working Papers, globADVANTAGE, Polytechnic Institute of Leiria
5, globADVANTAGE, Polytechnic Institute of Leiria.
- Dan Li & Manuel Portugal Ferreira, 2008. "Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies," Notas Económicas, Faculdade de Economia, Universidade de Coimbra, Faculdade de Economia, Universidade de Coimbra, issue 27, pages 23-38, June.
- Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, Elsevier, vol. 31(4), pages 419-443.
- Messaoud Mehafdi, 2000. "The Ethics of International Transfer Pricing," Journal of Business Ethics, Springer, Springer, vol. 28(4), pages 365-381, December.
- Ghosh, Dipankar, 2000. "Complementary arrangements of organizational factors and outcomes of negotiated transfer price," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(7), pages 661-682, October.
- Lee, Ji-Ren & Chen, Wei-Ru & Kao, Charng, 1998. "Bargaining power and the trade-off between the ownership and control of international joint ventures in China," Journal of International Management, Elsevier, Elsevier, vol. 4(4), pages 353-385, December.
- Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(6), pages 603-628, August.
- Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 127-168.
- Colbert, Gary J. & Spicer, Barry H., 1995. "A multi-case investigation of a theory of the transfer pricing process," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(6), pages 423-456, August.
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