A longitudinal study of the determinants of transfer pricing change

Boyns, Trevor ORCID: https://orcid.org/0000-0001-8056-8832, Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 and Emmaneil, Clive 1999. A longitudinal study of the determinants of transfer pricing change. Management Accounting Research 10 (2) , pp. 85-108. 10.1006/mare.1998.0093

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Abstract

Evidence of a change in transfer price offers a rare opportunity to examine underlying causes to explain the need for change. Three modern-day frameworks are employed in this longitudinal case study to interrogate the events and actions taken at an iron and coal company during the last quarter of the 19th century. This approach provides insights to potentially influential factors effecting transfer price determination which may be neglected or overlooked in current theoretical or empirical studies.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Uncontrolled Keywords:	transfer price changes; accounting history; transfer pricing in organizational context
Publisher:	Elsevier
ISSN:	1044-5005
Last Modified:	25 Oct 2022 09:30
URI:	https://orca.cardiff.ac.uk/id/eprint/58826

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