Dan Li (Kelley School of Business, Indiana University) Manuel Portugal Ferreira (ESTG-Instituto Politécnico de Leiria and Globadvantage – Center of Research in International Business & Strategy)
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Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories – primarily institutional theory, transaction cost economics, and social networks – to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms’ internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs.
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Article provided by Faculdade de Economia, Universidade de Coimbra in its journal Notas Económicas.
Find related papers by JEL classification: M1 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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