Internal and external factors on firms' transfer pricing decisions: insights from organization studies

Detalhes bibliográficos
Autor(a) principal: Li, Dan
Data de Publicação: 2007
Outros Autores: Ferreira, Manuel Portugal
Tipo de documento: Outros
Idioma: eng
Título da fonte: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Texto Completo: http://hdl.handle.net/10400.8/26
Resumo: Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories - primarily institutional theory, transaction cost economics, and social networks - to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms' internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs.
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spelling Internal and external factors on firms' transfer pricing decisions: insights from organization studiesTheoryValueTransfer pricingIntra-firm flowsMultidivisional firmWell understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories - primarily institutional theory, transaction cost economics, and social networks - to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms' internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs.Instituto Politécnico de Leiria. globADVANTAGE - Center of Research in International Business & StrategyRepositório IC-OnlineLi, DanFerreira, Manuel Portugal2009-08-06T13:50:56Z2007-112007-11-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/otherapplication/pdfhttp://hdl.handle.net/10400.8/26enginfo:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-02-25T15:14:55Zoai:iconline.ipleiria.pt:10400.8/26Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T20:54:04.755125Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Internal and external factors on firms' transfer pricing decisions: insights from organization studies
title Internal and external factors on firms' transfer pricing decisions: insights from organization studies
spellingShingle Internal and external factors on firms' transfer pricing decisions: insights from organization studies
Li, Dan
Theory
Value
Transfer pricing
Intra-firm flows
Multidivisional firm
title_short Internal and external factors on firms' transfer pricing decisions: insights from organization studies
title_full Internal and external factors on firms' transfer pricing decisions: insights from organization studies
title_fullStr Internal and external factors on firms' transfer pricing decisions: insights from organization studies
title_full_unstemmed Internal and external factors on firms' transfer pricing decisions: insights from organization studies
title_sort Internal and external factors on firms' transfer pricing decisions: insights from organization studies
author Li, Dan
author_facet Li, Dan
Ferreira, Manuel Portugal
author_role author
author2 Ferreira, Manuel Portugal
author2_role author
dc.contributor.none.fl_str_mv Repositório IC-Online
dc.contributor.author.fl_str_mv Li, Dan
Ferreira, Manuel Portugal
dc.subject.por.fl_str_mv Theory
Value
Transfer pricing
Intra-firm flows
Multidivisional firm
topic Theory
Value
Transfer pricing
Intra-firm flows
Multidivisional firm
description Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories - primarily institutional theory, transaction cost economics, and social networks - to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms' internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs.
publishDate 2007
dc.date.none.fl_str_mv 2007-11
2007-11-01T00:00:00Z
2009-08-06T13:50:56Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/other
format other
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.8/26
url http://hdl.handle.net/10400.8/26
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Politécnico de Leiria. globADVANTAGE - Center of Research in International Business & Strategy
publisher.none.fl_str_mv Instituto Politécnico de Leiria. globADVANTAGE - Center of Research in International Business & Strategy
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
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reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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