Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

A longitudinal study of the determinants of transfer pricing change

Boyns, Trevor ORCID:, Edwards, John Richard ORCID: 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

Full text not available from this repository.


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

Citation Data

Cited 19 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item