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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).

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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Published date: 1996


Local EPrints ID: 36145
PURE UUID: 5c50e804-8382-470f-85da-6ef3eb709cf0

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

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

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