Managerial Finance

Category:

Accounting and Finance

Table Of Contents: Volume 8 Issue 3/4

A Review of Theoretical Approaches to Transfer Pricing

Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The…

The Relationship between Transfer Pricing Objectives, Company Operating Circumstances and Transfer Pricing Methods

In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are…

A Survey of UK Transfer Pricing Practice — Some Preliminary Findings

Mostafa reviews seven studies in the UK which were conducted during the period 1967 to 1976 and thirteen undertaken in the United States between 1965 and 1979. The UK…

An Application of Factor Analysis in the Field of Transfer Pricing

In most companies of any size internal transactions will be conducted between divisions which may be departments or separate legal entities. Even if a company has no…

The Classification and Prediction of Transfer Pricing Methods using Discriminant Analysis

An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the…

ISSN:

0307-4358

Online date, start – end:

1975

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editor:

  • Professor Don Johnson