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An outcome-based assessment of international transfer pricing policy

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  • Cravens, Karen S.
  • Shearon, Winston Jr.

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  • 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.
  • Handle: RePEc:eee:accoun:v:31:y:1996:i:4:p:419-443
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    References listed on IDEAS

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    1. Wi Saeng Kim & Esmeralda O Lyn, 1990. "FDI Theories and the Performance of Foreign Multinationals Operating in the U.S," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(1), pages 41-54, March.
    2. Benvignati, Anita M, 1987. "Domestic Profit Advantages of Multinational Firms," The Journal of Business, University of Chicago Press, vol. 60(3), pages 449-461, July.
    3. Swieringa, Robert J. & Waterhouse, John H., 1982. "Organizational views of transfer pricing," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 149-165, April.
    4. Grubert, Harry & Mutti, John, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 285-293, May.
    5. Harry Grubert & Timothy Goodspeed & Deborah L. Swenson, 1993. "Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States," NBER Chapters,in: Studies in International Taxation, pages 237-276 National Bureau of Economic Research, Inc.
    6. 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.
    7. 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.
    8. Kang Rae Cho, 1990. "The Role of Product-Specific Factors in Intra-Firm Trade of U.S. Manufacturing Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(2), pages 319-330, June.
    9. Spicer, Barry H., 1988. "Towards an organizational theory of the transfer pricing process," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 303-322, April.
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    Cited by:

    1. Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
    2. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    3. 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.
    4. Messaoud Mehafdi, 2000. "The Ethics of International Transfer Pricing," Journal of Business Ethics, Springer, vol. 28(4), pages 365-381, December.
    5. Cuzdriorean Dan Dacian & Jurcau Anca Sabina, 2009. "Tax Optimization Through Transfer Pricing, Common And Manipulative Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 872-876, May.

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