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| Author: | Cravens, K. Shearon, W. Jr. |
| Title: | An outcome-based assessment of international transfer pricing policy |
| Journal: | International Journal of Accounting
1996 : VOL. 31:4, p. 419-444 |
| Index terms: | ACCOUNTING TRANSFER PRICING POLICY |
| Language: | eng |
| Abstract: | Instead of concentrating on the selection of the optimal transfer pricing method, this paper focuses on the consequences of international transfer pricing for multinational entities. A sample of US-based multinational firms is employed to determine if transfer pricing results in measurable financial outcomes. Results of the study indicate that firms employ international transfer pricing to meet a variety of objectives. The dollar value of international transfers and the foreign sales percentage are both significant explanatory variables for the financial outcomes of these objectives. |
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