Modeller för internprissättning: Re-analys av experimentella tester

Björn Lantz ()
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Björn Lantz: Department of Business Administration, School of Economics and Commercial Law, Göteborg University, Postal: Box 640, SE 40530 Göteborg, Sweden

No 2004-406, FE rapport from University of Gothenburg, Department of Business Administration

Abstract: Dejong et.al. (1989) and Avila & Ronen (1999) conduct experimental tests of various transfer pricing mechanisms. The resulting quantity data is transformed to efficiency measures which the authors analyse primarily through t-tests and analyses of variance. The problem in both experiments is that the data cannot be seen as samples from approximate normal distributions. This means that non-parametric methods should be used to analyse the data in order to get valid conclusions. In this paper, the data sets from both experiments are re-analysed with nonparametric methods. Of course, there would be no story if the conclusions from these analyses did not differ with respect to the original sources. But they do. The overall picture is that there are significant differences between the tested mechanisms in more ways than the original authors found.

Keywords: Transfer pricing; truth-telling mechanism; experiment (search for similar items in EconPapers)
Pages: 22 pages
Date: 2004-11-30
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Persistent link: https://EconPapers.repec.org/RePEc:hhb:gunwba:2004_406

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