The potential use of international transfer pricing (ITP) as an income-shifting mechanism by multinational enterprises (MNEs) has long been recognized. However, there is relatively little evidence to substantiate or discount this claim in relation to UK-based foreign-controlled enterprises...

Managerial motivation depends, in part, on the perceived value or attractiveness of the rewards offered to the manager. This perception-based study provides empirical evidence of the associations between motivation and performance, and valued rewards. Generally, for this sample of 225...