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Towards an organizational theory of the transfer pricing process

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486 cited

Cited by

1997Examining the role of transfer pricing as a strategy for multinational firms87 cited
2013Tax strategy control: The case of transfer pricing tax risk management79 cited
2002Towards horizontal archetypes of management control: a transaction cost economics perspective71 cited
2000Complementary arrangements of organizational factors and outcomes of negotiated transfer price57 cited
2002Determinants and performance impact of asymmetric governance structures in international joint ventures: an empirical investigation52 cited
2002Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing49 cited
2000The Ethics of International Transfer Pricing48 cited
2017Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry48 cited
2009Taxes, Transfer Pricing, and The Multinational Enterprise47 cited
1998Bargaining power and the trade-off between the ownership and control of international joint ventures in China44 cited
2006Efficiency seeking behaviour in changing management control in interfirm transactional relationships42 cited
2010Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise42 cited
2001Co-ordination of internal transactions at Hoogovens steel: struggling with the tension between performance-oriented business units and the concept of an integrated company34 cited
1996An outcome-based assessment of international transfer pricing policy34 cited
1992A Review of the Contemporary Transfer Pricing Literature with Recommendations for Future Research30 cited
2014Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation29 cited