haku: @indexterm TRANSFER PRICING / yhteensä: 162
viite: 5 / 162
| Tekijä: | Shelanski, H. A. |
| Otsikko: | Transaction-level determinants of transfer-pricing policy: evidence from the high-technology sector |
| Lehti: | Industrial and Corporate Change
2004 : DEC, VOL. 13:6, p. 953-966 |
| Asiasana: | Divisionalised companies Transaction costs Transfer pricing |
| Kieli: | eng |
| Tiivistelmä: | This paper uses transaction cost economics (TCE) as the basis for an empirical study of transfer pricing in a multi-divisional firm. It is shown that transaction-specific investment and quality requirements increase the probability that headquarters will centrally administer the pricing between divisions. Accordingly, transaction-cost economizing also affects organization of exchange within firms, not only between firms. |
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