Ayuda
Ir al contenido

Dialnet


Multinational transfer pricing: A transaction cost and resource based view

  • Autores: Andrea Mara Cecchin, Robert Leitch, Caroline Strobel
  • Localización: Journal of accounting literature, ISSN 0737-4607, Vol. 31, Nº. 1, 2013, págs. 31-48
  • Idioma: inglés
  • Texto completo no disponible (Saber más ...)
  • Resumen
    • Transfer pricing stands at the heart of a MNE management control system. We review the theories of TCE and RBV and develop antecedents and consequences of transfer prices based on these theories. We propose viewing transfer pricing decisions through a TCE and RBV value chain framework. We review a sample of transfer pricing literature based on this theoretical perspective and show how it fits within our framework. Our framework suggests that setting transfer pricing policy is indeed a complex problem that includes many factors and has many consequences, some of which may be at odds with each other. We give some suggestions for future research based on this framework.


Fundación Dialnet

Dialnet Plus

  • Más información sobre Dialnet Plus

Opciones de compartir

Opciones de entorno