The impacts of inventory in transfer pricing and net income : differences between traditional accounting and throughput accounting
Gustavo da Silva Stefano, Tiago dos Santos Antunes, Daniel Pacheco Lacerda, Maria Isabel Wolf Motta Morandi, Fabio Sartori Piran
| Year of publication: |
2022
|
|---|---|
| Authors: | Da Silva Stefano, Gustavo ; Antunes, Tiago dos Santos ; Lacerda, Daniel Pacheco ; Morandi, Maria Isabel Wolf Motta ; Piran, Fabio Antonio Sartori |
| Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 54.2022, 2, p. 1-19
|
| Subject: | International supply chain | Offshoring | Theory of constraints | Transfer pricing | Verrechnungspreis | Lieferkette | Supply chain | Multinationales Unternehmen | Transnational corporation | Auslandsverlagerung | Rechnungswesen | Accounting | Engpass | Bottleneck |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.bar.2021.101001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013209880