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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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 > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce
Divisions : University Structure - Pre August 2011 > School of Management
ePrint ID: 36145
Accepted Date and Publication Date:
Date Deposited: 30 Apr 2007
Last Modified: 01 Oct 2015 10:14

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