search query: @author McAulay, L. / total: 8
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Author: | McAulay, L. Tomkins, C. R. |
Title: | A review of the contemporary transfer pricing literature with recommendations for future research. |
Journal: | British Journal of Management
1992 : JUN, VOL. 3:2, p. 101-122 |
Index terms: | TRANSFER PRICING SALES MANAGEMENT ECONOMICS LITERATURE |
Language: | eng |
Abstract: | A critical evaluation of contemporary transfer pricing literature is provided. It is shown little which is unequivocal is known about transfer pricing and that the choices made by managers with regard to transfer pricing are little understood. It is demonstrated that each of innumerable alternatives in transfer pricing may be capable of satisfying a single purpose but no alternative has been shown to meet all of the purposes of transfer pricing. Recommendations for future research are given. |
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