IDEAS home Printed from https://ideas.repec.org/a/wly/agribz/v5y1989i2p121-137.html
   My bibliography  Save this article

Transfer pricing in multinational firms: A review of the literature

Author

Listed:
  • Randall A. Reese

    (Oklahoma State University)

  • Shida R. Henneberry

    (Department of Agricultural Economics, Oklahoma State University)

  • James R. Russell

    (Department of Agricultural and Resource Economics, University of Maryland)

Abstract

Transfer pricing and intra-firm trade have been somewhat neglected in the agricultural economics literature. As multinational agribusiness firms (MNFs) gain importance as sources of foreign direct investment in developing countries and as players in international agricultural markets, the need for understanding the motives for and consequences of MNF practices also grows. The first part of this reviewidentifies the practices and issues associated with MNF transfer pricing. The second section reviews survey results on the objectives and influences affecting MNF transfer pricing decisions. The final section then summarizes the theoretical development of transfer pricing analysis in the economics literature.

Suggested Citation

  • Randall A. Reese & Shida R. Henneberry & James R. Russell, 1989. "Transfer pricing in multinational firms: A review of the literature," Agribusiness, John Wiley & Sons, Ltd., vol. 5(2), pages 121-137.
    • Handle: RePEc:wly:agribz:v:5:y:1989:i:2:p:121-137
    DOI: 10.1002/1520-6297(198903)5:2<121::AID-AGR2720050205>3.0.CO;2-6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    References listed on IDEAS

    as
    1. David M. Henneberry, 1986. "US foreign direct investment in the developing nations: A taxonomy of host-country policy issues," Agribusiness, John Wiley & Sons, Ltd., vol. 2(1), pages 91-101.
    2. Jeffrey S Arpan, 1972. "International Intracorporate Pricing: Non-American Systems and Views*," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 3(1), pages 1-18, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chang, Ling-Ling & Hsiao, Fujen Daniel & Tsai, Yann-Ching, 2013. "Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 98-108.
    2. Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:agribz:v:5:y:1989:i:2:p:121-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1520-6297 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.