The use of case-based reasoning to understand transfer pricing


Elliot, J., Curet, O. and Jackson, M. (1996) The use of case-based reasoning to understand transfer pricing. Southampton, UK, University of Southampton, 21pp. (Discussion Papers in Accounting and Management Science, (96-129) ).

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Description/Abstract

To the authors' knowledge this is the first study to use Case-Based Reasoning (CBR) to explore the domain of Transfer Pricing. Data has been collected from a sample of UK multinational enterprises (MNEs) concerning their transfer pricing policies. This paper illustrates the applicability of CBR technology to evaluate the relationship between the occurrence of transfer pricing audits and companies' characteristics (eg organisational features and contingent variables)

Item Type: Monograph (Discussion Paper)
Related URLs:
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: University Structure - Pre August 2011 > School of Management
ePrint ID: 36145
Date Deposited: 30 Apr 2007
Last Modified: 27 Mar 2014 18:22
URI: http://eprints.soton.ac.uk/id/eprint/36145

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