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Standards across borders: crossborder diffusion of the arm's length standard in North America

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  • Eden, Lorraine
  • Dacin, M. Tina
  • Wan, William P.

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  • Eden, Lorraine & Dacin, M. Tina & Wan, William P., 2001. "Standards across borders: crossborder diffusion of the arm's length standard in North America," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 1-23, January.
    • Handle: RePEc:eee:aosoci:v:26:y:2001:i:1:p:1-23
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    References listed on IDEAS

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    1. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    2. Picciotto, Sol, 1992. "International taxation and intrafirm pricing in transnational corporate groups," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 759-792, November.
    3. Eden, Lorraine & Levitas, Edward & Martinez, Richard J, 1997. "The Production, Transfer and Spillover of Technology: Comparing Large and Small Multinationals as Technology Producers," Small Business Economics, Springer, vol. 9(1), pages 53-66, February.
    4. Blake E. Ashforth & Barrie W. Gibbs, 1990. "The Double-Edge of Organizational Legitimation," Organization Science, INFORMS, vol. 1(2), pages 177-194, May.
    5. Bealing, William Jr & Dirsmith, Mark W. & Fogarty, Timothy, 1996. "Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 317-338, May.
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    Cited by:

    1. Nielsen, Bo Bernhard & Asmussen, Christian Geisler & Weatherall, Cecilie Dohlmann, 2017. "The location choice of foreign direct investments: Empirical evidence and methodological challenges," Journal of World Business, Elsevier, vol. 52(1), pages 62-82.
    2. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    3. Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
    4. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    5. Sami El Omari, 2006. "Echec de l'isomorphisme : première tentative d'organisation de la profession comptable au Maroc (1947-1954)," Post-Print halshs-00548122, HAL.
    6. John Dunning & Sarianna Lundan, 2008. "Institutions and the OLI paradigm of the multinational enterprise," Asia Pacific Journal of Management, Springer, vol. 25(4), pages 573-593, December.
    7. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    8. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
    9. Vega, Alberto, 2012. "International governance through soft law: The case of the OECD transfer pricing guidelines," TranState Working Papers 163, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    10. Shin, Donghoon & Seidle, Russell & Okhmatovskiy, Ilya, 2016. "Making the foreign familiar: The influence of top management team and board of directors characteristics on the adoption of foreign practices," Journal of World Business, Elsevier, vol. 51(6), pages 937-949.

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