Al-Eryan, M.F. and Alam, P. and Akhter, S.H. (1990) Transfer Pricing Determinants of U.S. Multinationals. Journal of International Business Studies, 21 (3). pp. 409-425.
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Abstract
This paper examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data were obtained from 164 multinational enterprises by means of a questionnaire. Responses were analyzed by performing factor analysis and constructing a probit model. The findings suggest that legal constraints and firm size are significant determinants in the selection of international transfer pricing strategies by U.S. multinationals.
| Item Type: | Article |
|---|---|
| Author Affiliation: | Sana'a University, Yemen |
| Subjects: | Social Sciences |
| Divisions: | General |
| Depositing User: | Mr Siva Shankar |
| Date Deposited: | 28 Apr 2014 05:49 |
| Last Modified: | 28 Apr 2014 05:49 |
| Official URL: | http://www.jstor.org/stable/154953 . |
| URI: | http://eprints.icrisat.ac.in/id/eprint/13094 |
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