Please use this identifier to cite or link to this item: http://hdl.handle.net/10400.8/26
Title: Internal and external factors on firms' transfer pricing decisions: insights from organization studies
Authors: Li, Dan
Ferreira, Manuel Portugal
Keywords: Theory
Value
Transfer pricing
Intra-firm flows
Multidivisional firm
Issue Date: Nov-2007
Publisher: Instituto Politécnico de Leiria. globADVANTAGE - Center of Research in International Business & Strategy
Citation: LI, Dan; FERREIRA, Manuel Portugal - Internal and external factors on firms' transfer pricing decisions: insights from organization studies. globADVANTAGE Working Paper. N.º 6 (2007), p. 1-35.
Series/Report no.: Working paper;6
Abstract: 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.
URI: http://hdl.handle.net/10400.8/26
Appears in Collections:Working papers

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