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Transfer Pricing: Insights from the Empirical Accounting Literature

In: Management Control and Uncertainty

Author

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  • Martine Cools

Abstract

This chapter provides an overview of the empirical literature on transfer pricing, to which Clive Emmanuel has significantly contributed since 1982. Transfer prices are instruments to measure the value of the goods or services transferred between the subunits of an organization, as such allowing subunit results to be expressed in financial terms. Each subunit can therefore be treated as a financial responsibility centre for the purposes of accountability and allows relevant decision-making information to be computed.

Suggested Citation

  • Martine Cools, 2014. "Transfer Pricing: Insights from the Empirical Accounting Literature," Palgrave Macmillan Books, in: David Otley & Kim Soin (ed.), Management Control and Uncertainty, chapter 2, pages 14-29, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-39212-1_2
    DOI: 10.1057/9781137392121_2
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    Cited by:

    1. Elliot, Viktor, 2018. "Funds Transfer Pricing in Swedish Savings Banks: An Exploratory Survey," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 289-302.

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