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Internal and external factors on firms' transfer pricing decisions: insights from organization studies
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Autores
Orientador(es)
Resumo(s)
Well understood in economics, accounting,
finance, and legal research, transfer pricing
has rarely been comprehensively explored in
organization management literature. This
paper explores some theoretical explanations
of transfer pricing within multidivisional firms
drawing insights from various organizational
theories – primarily institutional theory,
transaction cost economics, and social
networks – to develop a conceptual model of
transfer pricing. This model focuses on the
nature of multidivisional firms’ internal
transfers, internal and external technological
environments, and internal and external
social environments. We highlight the
importance of transfer pricing as a key
strategic dimension to understand intra-firm
flows and their associated costs.
Descrição
Palavras-chave
Theory Value Transfer pricing Intra-firm flows Multidivisional firm
Contexto Educativo
Citação
LI, Dan; FERREIRA, Manuel Portugal - Internal and external factors on firms' transfer pricing decisions: insights from organization studies. Notas Económicas. N.º 27 (Jun. 2008), p. 23-38.
Editora
Universidade de Coimbra. Faculdade de Economia