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An analysis (meta- and otherwise) of multinational transfer pricing research

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  • Borkowski, Susan C.

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  • Borkowski, Susan C., 1996. "An analysis (meta- and otherwise) of multinational transfer pricing research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 39-53.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:1:p:39-53
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    References listed on IDEAS

    as
    1. Jane O Burns, 1980. "Transfer Pricing Decisions in U.S. Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 11(2), pages 23-38, June.
    2. Giovannini, Alberto & Hubbard, R. Glenn & Slemrod, Joel (ed.), 1993. "Studies in International Taxation," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226297019.
    3. Mohammad F Al-Eryani & Pervaiz Alam & Syed H Akhter, 1990. "Transfer Pricing Determinants of U.S. Multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(3), pages 409-425, September.
    4. Hite, Peggy A., 1987. "An application of meta-analysis for bankruptcy prediction studies," Organizational Behavior and Human Decision Processes, Elsevier, vol. 39(2), pages 155-161, April.
    5. Donald J Lecraw, 1983. "Performance of Transnational Corporations in Less Developed Countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(1), pages 15-33, March.
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    Cited by:

    1. Hemling, Lars & Plesner Rossing, Jacob Christian & Hoffjan, Andreas, 2022. "The use of information technology for international transfer pricing in multinational enterprises," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
    2. Borkowski, Susan C., 2001. "Transfer pricing of intangible property: Harmony and discord across five countries," The International Journal of Accounting, Elsevier, vol. 36(3), pages 349-374, September.
    3. Rathke, Alex A. T., 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," EconStor Conference Papers 129075, ZBW - Leibniz Information Centre for Economics.
    4. K. Chan & Lynne Chow, 2001. "Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 103-118.
    5. Villegas, F. & Ouenniche, J., 2008. "A general unconstrained model for transfer pricing in multinational supply chains," European Journal of Operational Research, Elsevier, vol. 187(3), pages 829-856, June.
    6. Khlif, Hichem & Chalmers, Keryn, 2015. "A review of meta-analytic research in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 1-27.
    7. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    8. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
    9. Renato Matta, 2019. "Product costing in the strategic formation of a supply chain," Annals of Operations Research, Springer, vol. 272(1), pages 389-427, January.
    10. Borkowski, Susan C., 2010. "Transfer pricing practices of transnational corporations in PATA countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 35-54.
    11. Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
    12. Alonso-Pauli, Eduard & Bru, Lluís, 2018. "Strategic delegation in procurement," MPRA Paper 84293, University Library of Munich, Germany.

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