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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Published in | Management accounting research Vol. 10; no. 2; pp. 85 - 108 |
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Main Authors | , , |
Format | Journal Article |
Language | English |
Published |
Kidlington
Elsevier Ltd
01.06.1999
Elsevier Science Ltd |
Subjects | |
Online Access | Get full text |
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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. |
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ISSN: | 1044-5005 1096-1224 |
DOI: | 10.1006/mare.1998.0093 |