A longitudinal study of the determinants of transfer pricing change

Evidence of a change in transfer price offers a rare opportunity to examine underlying causes to explain the need for change. Three modern-day frameworks are employed in this longitudinal case study to interrogate the events and actions taken at an iron and coal company during the last quarter of th...

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Bibliographic Details
Published inManagement accounting research Vol. 10; no. 2; pp. 85 - 108
Main Authors Boyns, Trevor, Edwards, John Richard, Emmanuel, Clive
Format Journal Article
LanguageEnglish
Published Kidlington Elsevier Ltd 01.06.1999
Elsevier Science Ltd
Subjects
accounting history
Coal industry
History
Iron
Management accounting
Studies
transfer price changes
Transfer pricing
transfer pricing in organizational context
United Kingdom > UK
Wales
transfer price changes
accounting history
transfer pricing in organizational context
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Summary:Evidence of a change in transfer price offers a rare opportunity to examine underlying causes to explain the need for change. Three modern-day frameworks are employed in this longitudinal case study to interrogate the events and actions taken at an iron and coal company during the last quarter of the 19th century. This approach provides insights to potentially influential factors effecting transfer price determination which may be neglected or overlooked in current theoretical or empirical studies.
ISSN:1044-5005
1096-1224
DOI:10.1006/mare.1998.0093