The use of case-based reasoning to understand transfer pricing
The use of case-based reasoning to understand transfer pricing
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)
University of Southampton
Elliot, J.
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Curet, O.
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Jackson, M.
f73553de-6f67-41c2-9f3d-613b61a00d80
1996
Elliot, J.
a58927e5-52a0-4043-a985-887ce99eb698
Curet, O.
c1bf4252-4d31-4a57-bedf-073ba637d3fb
Jackson, M.
f73553de-6f67-41c2-9f3d-613b61a00d80
Elliot, J., Curet, O. and Jackson, M.
(1996)
The use of case-based reasoning to understand transfer pricing
(Discussion Papers in Accounting and Management Science, 96-129)
Southampton, UK.
University of Southampton
21pp.
Record type:
Monograph
(Discussion Paper)
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)
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Published date: 1996
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Local EPrints ID: 36145
URI: http://eprints.soton.ac.uk/id/eprint/36145
PURE UUID: 5c50e804-8382-470f-85da-6ef3eb709cf0
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Date deposited: 30 Apr 2007
Last modified: 11 Dec 2021 15:31
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Author:
J. Elliot
Author:
O. Curet
Author:
M. Jackson
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