Transfer Pricing: Insights from the Empirical Accounting Literature

Martine Cools

Chapter 2 in Management Control and Uncertainty, 2014, pp 14-29 from Palgrave Macmillan

Abstract: Abstract This chapter provides an overview of the empirical literature on transfer pricing, to which Clive Emmanuel has significantly contributed since 1982. Transfer prices are instruments to measure the value of the goods or services transferred between the subunits of an organization, as such allowing subunit results to be expressed in financial terms. Each subunit can therefore be treated as a financial responsibility centre for the purposes of accountability and allows relevant decision-making information to be computed.

Keywords: Transfer Price; Management Control System; Account Review; Goal Congruence; Management Account Research (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-39212-1_2

Ordering information: This item can be ordered from
http://www.palgrave.com/9781137392121

DOI: 10.1057/9781137392121_2

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().