Determinants and consequences of transfer pricing autonomy : an empirical investigation
Clara Xiaoling Chen (University of Illinois at Urbana-Champaign), Shimin Chen (China Europe International Business School), Fei Pan, Yue Wang (Shanghai University of Finance and Economics)
| Year of publication: |
2015
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|---|---|
| Authors: | Chen, Xiaoling ; Chen, Shimin ; Pan, Fei ; Wang, Yue |
| Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 27.2015, 2, p. 225-259
|
| Subject: | transfer pricing | autonomy | decentralization | agency theory | Verrechnungspreis | Transfer pricing | Prinzipal-Agent-Theorie | Agency theory | Dezentralisierung | Decentralization | Multinationales Unternehmen | Transnational corporation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jmar-50927 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011483444