Internal and external factors on firms? transfer pricing decisions: Insights from organization studies
AbstractWell 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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Bibliographic InfoPaper provided by globADVANTAGE, Polytechnic Institute of Leiria in its series Working Papers with number 5.
Length: 35 pages
Date of creation: Nov 2007
Date of revision:
theory; value; transfer pricing; intra-firm flows; multidivisional firm;
Other versions of this item:
- 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, issue 27, pages 23-38, June.
- F3 - International Economics - - International Finance
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- M1 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration
- M2 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-12-08 (Accounting & Auditing)
- NEP-ALL-2007-12-08 (All new papers)
- NEP-CSE-2007-12-08 (Economics of Strategic Management)
- NEP-MIC-2007-12-08 (Microeconomics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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