haku: @author Spicer, B. / yhteensä: 2
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| Tekijä: | Colbert, G. Spicer, B. |
| Otsikko: | A multi-case investigation of a theory of the transfer pricing process |
| Lehti: | Accounting, Organizations and Society
1995 : AUG, VOL. 20:6, p. 423-456 |
| Asiasana: | TRANSFER PRICING PRICING ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Drawing on published work by Williamson (1979), Spicer (1988), and Walker (1988) this paper first develops a theory of the sourcing and transfer pricing process from a transaction costs perspective. The paper then reports on an empirical investigation of the theory using a multi-case research design involving internal transfers in four large, vertically integrated high-technology companies in the electronics industry in the U.S.A. |
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