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Transaction-level determinants of transfer-pricing policy: evidence from the high-technology sector

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  • Howard A. Shelanski

Abstract

This paper uses transaction cost economics (TCE) as the basis for an empirical study of transfer pricing--pricing of intra-firm transactions--in a multi-divisional firm. The study finds the evidence to support predictions that transaction-specific investment and quality requirements increase the likelihood that headquarters will centrally administer the pricing of transactions between divisions. This article concludes that, just as transaction-cost economizing plays a role in organizing transactions between firms, it also affects organization of exchange within firms. Copyright 2004, Oxford University Press.

Suggested Citation

  • Howard A. Shelanski, 2004. "Transaction-level determinants of transfer-pricing policy: evidence from the high-technology sector," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 13(6), pages 953-966, December.
    • Handle: RePEc:oup:indcch:v:13:y:2004:i:6:p:953-966
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    Cited by:

    1. Asmund Rygh & Gabriel R. G. Benito, 2018. "Capital Structure of Foreign Direct Investments: A Transaction Cost Analysis," Management International Review, Springer, vol. 58(3), pages 389-411, June.
    2. Tomáš Buus, 2018. "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(6), pages 621-636.
    3. Alexander Rogach & Tetyana Balyuk, 2012. "Intra-Firm Transactions of TNCs in Ukraine: Empirical Investigation," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 18(3), pages 586-600, March.
    4. Asmund Rygh & Gabriel R. G. Benito, 2023. "Subsidiary Capital Structure in Multinational Enterprises: A New Internalization Theory Perspective," Management International Review, Springer, vol. 63(6), pages 979-1019, December.
    5. Francisco Brahm & Jorge Tarziján, 2016. "Toward an integrated theory of the firm: The interplay between internal organization and vertical integration," Strategic Management Journal, Wiley Blackwell, vol. 37(12), pages 2481-2502, December.
    6. repec:prg:jnlpep:v:preprint:id:678:p:1-16 is not listed on IDEAS
    7. Cruz, Antonio Miguel & Haugan, Gregory L. & Rincon, Adriana Maria Rios, 2014. "The effects of asset specificity on maintenance financial performance: An empirical application of Transaction Cost Theory to the medical device maintenance field," European Journal of Operational Research, Elsevier, vol. 237(3), pages 1037-1053.

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