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The influence of management perception of environmental variables on the choice of international transfer-pricing methods
16 references·6 citing·39 second hop
The influence of management perception of environmental variables on the choice of international transfer-pricing methods (2004)The influence of management perception of…Multinationals and Transfer Pricing (2017)Multinationals and Transfer P…Management control systems (2017)Management control systemsManagement Control Systems (2013)Management Control SystemsWhy good accountants do bad audits. 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References

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  • 2017Management control systems1,142 cited
  • 1987Accounting control systems and business strategy: An empirical analysis987 cited
  • 2002Why good accountants do bad audits.369 cited
  • 2013Management Control Systems369 cited
  • 1984World Economic Outlook191 cited
  • 1980Transfer-Pricing by Multinational Manufacturing Firms121 cited
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  • 2017Multinationals and Transfer Pricing74 cited
  • 1985Multinationals and Transfer Pricing.62 cited
  • 1997An empirical study of tax audits in China on international transfer pricing60 cited
  • 1955Decentralization and the Transfer-Price Problem54 cited
  • 1993Transfer pricing in the 1990s : tax and management perspectives48 cited
  • 1972International Intracorporate Pricing: Non-American Systems And Views*47 cited
  • 1997Factors motivating transfer pricing choices of Japanese and United States transnational corporations41 cited
  • 1992International taxation and intrafirm pricing in transnational corporate groups

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37 cited

Cited by

  • 2015An empirical analysis of the changes in tax audit focus on international transfer pricing31 cited
  • 2009Performance Evaluation of Foreign Subsidiaries: A Review of the Literature and a Contingency Framework31 cited
  • 2014Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation29 cited
  • 2014Transfer pricing: aligning the research agenda to organizational reality24 cited
  • 2010RELATED PARTY TRANSACTION - EFFICIENT OR ABUSIVE: INDONESIA EVIDENCE21 cited
  • 2018Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard12 cited