haku: @author Colbert, G. / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
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. |
« edellinen | seuraava »
SCIMA