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The use of case-based reasoning to understand transfer pricing

Record type: Monograph (Discussion Paper)

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)

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Citation

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).

More information

Published date: 1996

Identifiers

Local EPrints ID: 36145
URI: http://eprints.soton.ac.uk/id/eprint/36145
PURE UUID: 5c50e804-8382-470f-85da-6ef3eb709cf0

Catalogue record

Date deposited: 30 Apr 2007
Last modified: 17 Jul 2017 15:45

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Contributors

Author: J. Elliot
Author: O. Curet
Author: M. Jackson

University divisions


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