Management And Accounting Web

Transfer Pricing Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Transfer Pricing Main Page | Pricing Decisions Main Page

Abdel-Khalik, A. R. 1971. On Gordon's model of transfer-pricing system. The Accounting Review (October): 783-787. (JSTOR link).

Abdel-Khalik, A. R. and E. J. Lusk. 1974. Transfer pricing - A synthesis. The Accounting Review (January): 8-23. (JSTOR link).

Abdel-Khalik, A. R. and E. J. Lusk. 1975. Transfer pricing - A synthesis: A reply. The Accounting Review (April): 355-358. (JSTOR link).

Adams, C. and R. Coombes. 2011. Global Transfer Pricing, 2nd edition. Bloomsbury Professional.

Adams, L. and R. Drtina. 2010. Multinational transfer pricing: Management accounting theory versus practice. Management Accounting Quarterly (Spring): 22-29.

Adelberg, A. H. 1986. Resolving conflicts in intercompany transfer pricing. Accountancy (November): 86-89.

Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).

Amershi, A. H. and P. Cheng. 1990. Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting. Contemporary Accounting Research 7(1): 61-99.

Anctil, R. M. and S. Dutta. 1999. Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. The Accounting Review (January): 87-104. (JSTOR link).

Andreoli, B. E., M. M. Levey and K. R. L. Parker, Editor. 2010. Tax Director's Guide to International Transfer Pricing: 2010 Edition. GBIS, Inc.

Aranoff, G. 1990. Transfer pricing for short-run profit maximization in manufacturing. Journal of Cost Management (Fall): 37-43.

Arunachalam, V. and W. Dilla. 1992. Computer-mediated communication and structured interaction in transfer pricing negotiation. Journal of Information Systems (Fall): 149-170.

Atkinson, A. 1987. Intrafirm Cost and Resource Allocations: Theory and Practice. (Hamilton, Canada: Society of Management Accountants of Canada and Canadian Academic Accounting Association Research Monograph).

Bailey, A. D. Jr. and W. J. Boe. 1976. Goal and resource transfers in the multigoal organization. The Accounting Review (July): 559-573. (JSTOR link).

Bailey, C. D. and D. Collins. 2005. Goliath Corporation: An instructional case in transfer pricing policy. Journal of Accounting Education 23(4): 264-276.

Baiman, S. and M. V. Rajan. 2002. Incentive issues in inter-firm relationships. Accounting, Organizations and Society 27(3): 213-238.

Baldenius, T. 2000. Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies 5(1): 27-56.

Baldenius, T. 2006. Discussion of “Divisional performance measurement and transfer pricing for intangible assets”. Review of Accounting Studies 11(2-3): 367-376.

Baldenius, T. and S. Reichelstein. 2006. External and internal pricing in multidivisional firms. Journal of Accounting Research (March): 1-28. (JSTOR link).

Baldenius, T., N. D. Melumad and S. Reichelstein. 2004. Integrating managerial and tax objectives in transfer pricing. The Accounting Review (July): 591-615. (JSTOR link).

Baldenius, T., S. Reichelstein and S. A. Sahay. 1999. Negotiated versus cost-based transfer pricing. Review of Accounting Studies 4(2): 67-91.

Banker, R. D. and S. M. Datar. 1992. Optimal transfer pricing under postcontract information. Contemporary Accounting Research 8(2): 329-352.

Barton, T. L. and R. J. Fox. 1988. Evolution at American Transtech. Management Accounting (April): 49-52.

Baughman, R. H. 1970. Accounting for inter-plant sales. Management Accounting (September): 41-43.

Baumol, W. J. and T. Fabian. 1964. Decomposition, pricing for decentralization and external economies. Management Science (September): 1-32. (JSTOR link).

Baxter, G. C. and R. A. Konopka. 1985. Transfer pricing across the Canada U. S. border. CA Magazine (June): 50-55.

Beard, L. H. and C. W. Caldwell. 1984. Transfer pricing can improve sales and credit cooperation. Management Accounting (March): 60-65.

Benke, R. L. Jr. and J. D. Edwards. 1980. Transfer pricing: Techniques and uses. Management Accounting (June): 44-46.

Benke, R. L. Jr. and J. D. Edwards. 1980. Transfer Pricing: Techniques and Uses. National Association of Accountants.

Benke, R. L. Jr. and J. D. Edwards. 1981. Should you use transfer pricing to create pseudo-profit centers? Management Accounting (February): 36-39, 43.

Benke, R. L. Jr., J. D. Edwards and A. R. Wheelock. 1982. Applying an opportunity cost general rule for transfer pricing. Management Accounting (June): 43-51.

Benson, R. A. 1963. Pricing interplant transfers for measuring plant operations. N.A.A. Bulletin (February): 53-57.

Bierman, H. Jr. 1959. Pricing intracompany transfers. The Accounting Review (July): 429-432. (JSTOR link).

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Borkowski, S. C. and M. A. Gaffney. 2014. Proactive transfer pricing risk management in PATA countries. Journal of International Accounting Research 13(2): 25-55.

Bouwens, J. and B. Steens. 2016. Full-cost transfer pricing and cost management. Journal of Management Accounting Research 28(3): 63-81.

Boyns, T., J. R. Edwards and C. Emmanuel. 1999. A longitudinal study of the determinants of transfer pricing change. Management Accounting Research (June): 85-108.

Burton, R. M., W. W. Damon and D. W. Loughridge. 1974. The economics of decomposition: Resource allocation vs transfer pricing. Decision Sciences 5(3): 297-310.

Casey, M. P. 1985. International transfer pricing. Management Accounting (October): 31-35.

Cats-Baril, W., J. F. Gatti and D. J. Grinell. 1988. Transfer pricing policy in a dynamic market. Management Accounting (February): 30-33.

Ceteris, M. A. Heimert and M. Johnson. 2010. Guide To International Transfer Pricing: Law, Tax Planning and Compliance Strategies. Kluwer Law International.

Chalos, P. and S. Haka. 1990. Transfer pricing under bilateral bargaining. The Accounting Review (July): 624-641. (JSTOR link). (Part of a forum on negotiation research in accounting).

Chan, C. W. 1998. Transfer pricing negotiation outcomes and the impact of negotiator mixed-motives and culture: Empirical evidence from the U.S. and Australia. Management Accounting Research (June): 139-161.

Chan, K. H. 1986. Transfer pricing for computer services in public utilities. Journal of Systems Management (July): 23-29.

Chan, K. H. and L. Chow. 1997. An empirical study of tax audits in China on international transfer pricing. Journal of Accounting and Economics (May): 83-112.

Chan, K. H. and L. Chow. 1997. International transfer pricing for business operations in China: Inducements, regulation and practice. Journal of Business Finance & Accounting 24(9-10): 1269-1289.

Chan, K. H. and L. Chow. 2001. Corporate environments and international transfer pricing: An empirical study of China in a developing economy framework. Accounting and Business Research 31(2): 103-118.

Chan, K. H. and A. W. Y. Lo. 2004. The influence of management perception of environmental variables on the choice of international transfer-pricing methods. The International Journal of Accounting 39(1): 93-110.

Chang, L., M. Cheng and K. T. Trotman. 2008. The effect of framing and negotiation partner’s objective on judgments about negotiated transfer prices. Accounting, Organizations and Society 33(7-8): 704-717.

Charles, I. 1985. The economics approach to transfer price. Accountancy (June): 110, 112.

Charles, I. 1985. Transfer pricing where market exists. Accountancy (July): 98-99.

Chen, L. X., S. Chen, F. Pan and Y. Wang. 2015. Determinants and consequences of transfer pricing autonomy: An empirical investigation. Journal of Management Accounting Research 27(2): 225-259.

Cheng, J. M. 2002. A breakthrough in transfer pricing: The renegotiate-any-time system. Management Accounting Quarterly (Winter): 1-8.

Christensen, J. and J. S. Demski. 1998. Profit allocation under ancillary trade. Journal of Accounting Research (Spring): 71-89. (JSTOR link).

Coburn, D. L., J. K. Ellis III and D. R. Milano. 1981. Dilemmas in MNC transfer pricing. Management Accounting (November): 53-58, 69. (Manipulation of transfer prices by multinational companies can be counterproductive).

Cohen, S. I. and M. Loeb. 1982. Public goods, common inputs, and the efficiency of full cost allocations. The Accounting Review (April): 336-347. (JSTOR link).

Colbert, G. J. and B. H. Spicer. 1995. A multi-case investigation of a theory of the transfer pricing process. Accounting, Organizations and Society 20(6): 423-456.

Colbert, G. J. and B. H. Spicer. 1998. Linking activity-based costing and transfer pricing for improved decisions and behavior. Journal of Cost Management (May/June): 20-26.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Cook, P. W. 1957. New techniques for intracompany pricing. The Harvard Business Review (July-August): 74-80.

Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.

Cools, M., C. Emmanuel and A. Jorissen. 2008. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society 33(6): 603-628.

Cowen, S. S., L. C. Phillips and L. Stillabower. 1979. Multinational transfer pricing. Management Accounting (January): 17-22.

Croft, D. and P. Finley. 1984. Transfer pricing in a research organization. Management Accounting UK (April): 32-33.

Crompton, W. H. 1972. Transfer pricing: A proposal. Management Accounting (April): 46-48.

Crow, S. and E. Sauls. 1994. Setting the right transfer price. Management Accounting (December): 41-47. (Fictitious case study related to Japan and China).

Cushing, B. E. 1976. Pricing internal computer services: The basic issues. Management Accounting (April): 47-50.

Davis, S., T. Albright and M. McCoskey. 2011. Establishing a transfer price for an intermediate product: Case study from a multinational enterprise. Cost Management (September/October): 16-22.

Dawson, P. C. and S. M. Miller. 2011. Opitmal negotiated transfer pricing and its implications for international transfer pricing of intangibles. International Journal of Intellectual Property Management 4(4): 239-269.

Dean, J. 1955. Decentralization and intra-company pricing. Harvard Business Review (July-August): 65-74.

Dejong, D. V., R. Forsythe, J. Kim and W. C. Uecker. 1989. A laboratory investigation of alternative transfer pricing mechanisms. Accounting, Organizations and Society 14(1-2): 41-64.

Dikolli, S. S. and I. Vaysman. 2006. Information technology, organizational design, and transfer pricing. Journal of Accounting and Economics (April): 201-234.

Dittman, D. A. 1972. Transfer pricing and decentralization. Management Accounting (November): 47-50.

Dopuch, N. and D. F. Drake. 1964. Accounting implications of a mathematical programming approach to the transfer price problem. Journal of Accounting Research (Spring): 10-24. (JSTOR link).

Drebin, A. R. 1959. Proposal for dual pricing of intra-company transfers. N.A.A. Bulletin (February): 51-55. (A correction to this article appears at the end of the April 1959 issue's table of contents).

Dummer, W., M. Masters and D. Swenson. 2015. Delivering customer value through value analysis. Cost Management (March/April): 17-24.

Dutta, S. and S. Reichelstein. 2010. Decentralized capacity management and internal pricing. Review of Accounting Studies 15(3): 442-478.

Eccles, R. 1985. The Transfer Pricing Problem. Lexington, MA: Lexington Books.

Eccles, R. G. 1987. Analyzing Your company's transfer pricing practices. Journal of Cost Management (Summer): 21-33.

Edlin, A. S. and S. Reichelstein. 1995. Specific investment under negotiated transfer pricing: An efficiency result. The Accounting Review (April): 275-291. (JSTOR link).

Emmanuel, C. R. 1999. Income shifting and international transfer pricing: A three-country example. Abacus 35(3): 252-267.

Emmanuel, C. R. and N. Garrod. 2002. On the relevance and comparability of segmental data. Abacus 38(2): 215-234.

Feinschreiber, R. editor. 2000. Transfer Pricing International. John Wiley & Sons.

Feltham, G. A. 1990. Discussion of “Accounting-based divisional performance measurement: Incentives for profit maximization”. Contemporary Accounting Research 6(2): 922-926.

Feltham, T. S., F. Phillips and N. T. Sheehan. 2003. The same difference? A transfer-pricing case. Issues In Accounting Education (February): 93-99.

Finney, F. D. 1966. Pricing interdivisional transfers. Management Accounting (November): 10-18.

Fjell, K. and O. Foros. 2008. Access regulation and strategic transfer pricing. Management Accounting Research (March): 18-31.

Flanders, D. P. 1969. Mechanized intercompany transfer system. Management Accounting (October): 49-52.

Flume, A. 1915. Inter-department profits. Journal of Accountancy (February): 154-158. (Question and answer related to transfer pricing between farms and factory).

Fremgen, J. M. 1970. Transfer pricing and management goals. Management Accounting (December): 25-31.

Ghosh, D. 1994. Intra-firm pricing: Experimental evaluation of alternative mechanisms. Journal of Management Accounting Research (6): 78-92.

Ghosh, D. 1997. Transfer pricing in virtual organizations. Agility & Global Competition 2(4): 35-41.

Ghosh, D. 2000. Complementary arrangements of organizational factors and outcomes of negotiated transfer price. Accounting Organizations and Society 25(7): 661-682.

Ghosh, D. 2000. Organizational design and manipulative behavior: Evidence from a negotiated transfer pricing experiment. Behavioral Research in Accounting (12): 1-30.

Ghosh, D. and T. C. Crain.1993. A transfer pricing decision model for multinationals. International Journal of Accounting Education & Research 28(2): 170-181.

Goetz, B. E. 1967. Transfer prices: An exercise in relevancy and goal congruence. The Accounting Review (July): 435-440. (JSTOR link).

Goetz, B. E. 1969. The effect of a cost-plus contract on transfer prices. The Accounting Review (April): 398-400. (JSTOR link).

Gordon, M. J. 1970. A method of pricing for a socialist economy. The Accounting Review (July): 427-443. (JSTOR link).

Gordon, M. J. 1971. A method of pricing for a socialist economy, A reply. The Accounting Review (October): 788-790. (JSTOR link).

Gould, J. R. 1964. Internal pricing in firms where there are costs of using an outside market. Journal of Business (January): 61-67.

Gox, R. F. 2000. Strategic transfer pricing, absorption costing, and observability. Management Accounting Research (September): 327-348.

Gox, R. F. 2010. Discussion of "Decentralized capacity management and internal pricing". Review of Accounting Studies 15(3): 479-502.

Grabski, S. V. 1985. Transfer pricing in complex organizations: A review of recent empirical and analytical research. Journal of Accounting Literature (Spring): 33-75.

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Greenberg, P. S. and R. H. Greenberg. 1997. Social utility in a transfer pricing situation: The impact of contextual factors. Behavioral Research In Accounting (9): 113-153.

Greenberg, P. S., R. H. Greenberg and S. Mahenthiran. 1994. The impact of control policies on the process and outcomes of negotiated transfer pricing. Journal of Management Accounting Research (6): 93-127.

Greer, H. C. 1962. Divisional profit calculation - Notes on the "transfer price" problem. N.A.A. Bulletin (July): 5-12. (A possible combination of cost, market, and negotiation to determine transfer prices).

Gujarathi, M. R. 2007. GlaxoSmithKline Plc.: International transfer pricing and taxation. Issues In Accounting Education (November): 749-759.

Haidinger, T. P. 1970. Negotiate for profits. Management Accounting (December): 23-24, 52. (Related to transfer pricing).

Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706. (JSTOR link).

Halperin, R. and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80. (JSTOR link).

Halperin, R. M. and B. Srinidhi. 1991. U. S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157. (JSTOR link).

Harrigan, K. R. 1985. Strategies for intrafirm transfers and outside sourcing. The Academy of Management Journal 28(4): 914-925. (JSTOR link).

Hass, J. E. 1968. Transfer pricing in a decentralized firm. Management Science (February): B310-B331. (JSTOR link).

Henderson, B. D. and J. Dearden. 1966. New system for divisional control. Harvard Business Review (September-October): 144.

Heuser, F. L. 1956. Organizing for intra-company pricing. N.A.C.A. Bulletin (May): 1100-1105.

Hirschleifer, J. 1956. On the economics of transfer pricing. Journal of Business (July): 172-184.

Hirschleifer, J. 1957. Economics of the divisionalized firm. Journal of Business (April): 96-108.

Hoffelder, K. 2013. Profit shifters face global crackdown. CFO (May): 18-20.

Holstrum, G. L. and E. H. Sauls. 1973. The opportunity cost transfer price. Management Accounting (May): 29-33.

Jacob, J. 1996. Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers. Journal of Accounting Research (Autumn): 301-312. (JSTOR link).

Johnson, E., N. B. Johnson and T. Pfeiffer. 2016. Dual transfer pricing with internal and external trade. Review of Accounting Studies 21(1): 140-164.

Johnson, H. T. 1988. Activity based information: A blueprint for world class management accounting. Management Accounting (June): 23-30. Using chargeouts (i.e., the price an activity center charges internal customers) helps determine whether the company should outsource or sell various services. Both internal customers and activity providers should be free to sell or buy inside or outside the company. (Summary).

Johnson, N. B. 2006. Divisional performance measurement and transfer pricing for intangible assets. Review of Accounting Studies 11(2-3): 339-365.

Jordan, J. S. 1990. Accounting-based divisional performance measurement: Incentives for profit maximization. Contemporary Accounting Research 6(2): 903-921.

Kachelmeier, S. J. and K. L. Towry. 2002. Negotiated transfer pricing: Is fairness easier said than done? The Accounting Review (July): 571-593. (JSTOR link).

Kanodia, C. 1979. Risk sharing and transfer price systems under uncertainty. Journal of Accounting Research (Spring): 74-98. (JSTOR link).

Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28.

Kelley, T. J., D. L. Koontz and J. M. Kadet. 2016. Profit shifting: Effectively connected income and financial statement risks. Multinational corporations could be subject to high levels of tax on effectively connected income. Journal of Accountancy (February): 48-52, 54-55. (Link to the online version).

King, A. M. 1992. The IRS's new neutron bomb. Management Accounting (December): 35-38. (Section 482 related to transfer pricing and tax shifting).

King, E. 2010. Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions. Springer.

Kren, L. 2014. Common pitfalls of cost-plus transfer pricing. The CPA Journal (June): 56-58.

Kreps, J. B. 1909. Should the factory show a profit? Journal of Accountancy (April): 470-472. (Treating the factory and its various departments as profit centers rather than cost centers is not the most effective accounting system).

Lanen, W. N. 1995. Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research (Studies on Managerial Accounting): 129-134. (JSTOR link).

Larson, R. L. 1971. Transfer pricing in a commercial bank - A differing viewpoint. Management Accounting (December): 19-22.

Larson, R. L. 1974. Decentralization in real life. Management Accounting (March): 28-32.

Lessard, D. R. and P. Lorange. 1977. Currency changes and management control: Resolving the centralization/decentralization dilemma. The Accounting Review (July): 628-637. (JSTOR link).

Lesser, F. E. 1987. Does your transfer pricing make cents? Management Accounting (December): 43-46.

Levey, M. M. and S. C. Wrappe. 2010. Transfer Pricing: Rules, Compliance and Controversy, Third Edition. CCH.

Li, D. H. 1965. Interdivisional transfer planning. N.A.A. Bulletin (June): 51-54. (Resolving transfer pricing problems with proper transfer planning).

Lococo, L. J. 1983. Selecting the right transfer pricing model. Management Accounting (March): 42-45.

Lowell, C. H. and M. R. Martin 2010. Transfer Pricing Strategies. Thomson Reuters.

Lucien, K. 1979. Transfer pricing for the cost of funds in a commercial bank. Management Accounting (January): 23-24, 36.

Luft, J. L. and R. Libby. 1997. Profit comparisons, market prices and managers' judgments about negotiated transfer prices. The Accounting Review (April): 217-229. (JSTOR link).

Madison, R. L. 1979. Responsibility accounting and transfer pricing: Approach with caution. Management Accounting (January): 25-29.

Malmstrom, D. 1977. Accommodating exchange rate fluctuations in intercompany pricing and invoicing. Management Accounting (September): 24-28.

Malone, T. W. 2004. Bringing the market inside. Harvard Business Review (April): 106-114.

Manes, R. P. 1970. Birch Paper Company revisited: An exercise in transfer pricing. The Accounting Review (July): 565-572. (JSTOR link). (Examines the possibility of using shadow prices to determine transfer prices in the legendary Harvard Business transfer pricing case developed by W. Rotch and N. E. Harlan).

Martin, J. R. Not dated. Chapter 14: Investment Centers, Return on Investment, Residual Income and Transfer Pricing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter14.htm

Martin, J. R. 1981. Segment planning and reporting for firms with reciprocal intersegment transfers Business Economics (May): 25-29.

Martini, J. T., R. Niemann and D. Simons. 2012. Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' and production decisions. Contemporary Accounting Research 29(4): 1060-1086.

Matsui, K. 2013. Entry deterrence through credible commitment to transfer pricing at direct cost. Management Accounting Research (September): 261-275.

Mays, R. L. Jr. 1982. Divisional performance measurement and transfer pricing. Management Accounting (April): 20-24.

Mckinley, J. 2013. Transfer pricing and its effect on financial reporting. Journal of Accountancy (October): 50-54.

McLain, R. K. 1963. Transfer pricing can contribute to divisional performance evaluation. N.A.A. Bulletin (August): 29-32.

McMurray, R. 1961. Where out-of-pocket costs make the best transfer price. N.A.A. Bulletin (August): 33-34.

Merville, L. J. and J. W. Petty. 1978. Transfer pricing for the multinational firm. The Accounting Review (October): 935-951. (JSTOR link).

Most, K. S. 1971. Gordon's transfer price model for a socialist economy: A comment. The Accounting Review (October): 779-782. (JSTOR link).

Myring, M. J. and R. Bloom. 2007. International transfer pricing and intellectual property: The PrimeCo case. Issues In Accounting Education (November): 769-774.

Nagy, R. J. 1978. Transfer price accounting for MNCs. Management Accounting (January): 34-38.

National Association of Cost Accountants. 1956. Digest of N.A.C.A. accounting for intra-company transfers. N.A.C.A. Bulletin (June): 1234-1238.

National Industrial Conference Board. 1967. Interdivisional Transfer Pricing, Studies in Business Policy No. 122.

Noga, T. J., B. R. Wilkinson and C. O. Ford. 2007. International transfer pricing at Marks Pharmaceuticals: A tax and financial accounting perspective. Issues In Accounting Education (November): 761-768.

OECD Organisation for Economic Co-operation and Development. 2010. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD Publishing.

Onsi, M. 1970. A transfer pricing system based on opportunity cost. The Accounting Review (July): 535-543. (JSTOR link).

Onsi, M. 1974. "Transfer pricing system based on opportunity costs": A reply. The Accounting Review (January): 129-131. (JSTOR link).

Parcells, S. 2015. Intercompany transactions snowball: How to cope. Strategic Finance (April): 48-53.

Penno, M. 1990. Discussion of “Intrafirm resource allocation: The economics of transfer pricing and cost allocation in accounting”. Contemporary Accounting Research 7(1): 100-104.

Perera, S., J. L. McKinnon and G. L. Harrison. 2003. Diffusion of transfer pricing innovation in the context of commercialization - A longitudinal case study of a government trading enterprise. Management Accounting Research (June): 140-164.

Pfeiffer, T., U. Schiller and J. Wagner. 2011. Cost-based transfer pricing. Review of Accounting Studies 16(2): 219-246.

Picciotto, S. 1992. International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society 17(8): 759-792.

Poniachek, H. 2013. Complying with expanding state transfer pricing rules: Strategies for multistate corporations. The CPA Journal (April): 52-53.

Reilly, R. F. 2011. Considerations in the advance pricing agreement application process: Transfer pricing issues for taxpayers. The CPA Journal (September): 26-31.

Riley, W. J. 1965. Processing of interunit transfers. N.A.A. Bulletin (August): 43-45.

Ronen, J. 1975. Transfer pricing - A synthesis: A comment. The Accounting Review (April): 351-354. (JSTOR link).

Ronen, J. and G. McKinney, III. 1970. Transfer pricing for divisional autonomy. Journal of Accounting Research (Spring): 99-112. (JSTOR link).

Ronen, J. and K. R. Balachandran. 1988. An approach to transfer pricing under uncertainty. Journal of Accounting Research (Autumn): 300-314. (JSTOR link).

Rossing, C. P. 2013. Tax strategy control: The case of transfer pricing tax risk management. Management Accounting Research (June): 175-194.

Rossing, C. P. and C. Rohde. 2010. Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise. Management Accounting Research (September): 199-216.

Sahay, S. A. 2003. Transfer pricing based on actual cost. Journal of Management Accounting Research (15): 177-192.

Sansing, R. 1999. Relationship-specific investments and the transfer pricing paradox. Review of Accounting Studies 4(2): 119-134.

Sartoris, W. 1971. Transfer pricing in a commercial bank. Management Accounting (February): 33-34, 39.

Scarpo, J. A. Jr. 1984. Auto dealers lag in transfer pricing. Management Accounting (July): 54-56.

Schuster, P. and P. Clarke. 2010. Transfer prices: Functions, types, and behavioral implications. Management Accounting Quarterly (Winter): 22-32.

Schwab, R. J. 1975. A contribution approach to transfer pricing. Management Accounting (February): 46-48.

Scott, W. R. 1990. Discussion of “Accounting-based divisional performance measurement: Incentives for profit maximization”. Contemporary Accounting Research 6(2): 927-930.

Seybold, R. 1935. Some aspects of inter-unit accounting methods. N.A.C.A. Bulletin (October 15): 161-174.

Shapiro, A., L. Coronado and A. Nientimp. 2008. Post-transaction adjustments: Managing global transfer pricing while reducing ripple effects. Journal of Accountancy (May): 66-69.

Shaub, H. J. 1978. Transfer pricing in a decentralized organization. Management Accounting (April): 33-36, 42.

Shih, M. S. H. 1996. Optimal transfer pricing method and fixed cost allocation. Abacus 32(2): 178-195.

Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs and internal pricing. Management Science (April): 325-343. (JSTOR link).

Smith, M. J. 2002. Ex ante and ex post discretion over arm's length transfer prices. The Accounting Review (January): 161-184. (JSTOR link).

Sojak, S. 2007. Transfer pricing policy and performance measurement used in Poland by domestic and multinational companies. Journal of Applied Management Accounting Research (Summer): 33-58.

Solomons, D. 1965. Divisional Performance: Measurement and Control. Homewood, Ill.: Richard D. Irwin Inc.

Spicer, B. H. 1988. Towards an organizational theory of the transfer pricing process. Accounting, Organizations and Society 13(3): 303-322.

Stern, R. D. 1980. Accounting for intracompany inventory transfers. Management Accounting (September): 41-44.

Stone, W. E. 1956. Intracompany pricing. The Accounting Review (October): 625-627. (JSTOR link).

Stone, W. E. 1960. Tax considerations in intracompany pricing. The Accounting Review (January): 45-50. (JSTOR link).

Stone, W. E. 1964. Legal implications of intracompany pricing. The Accounting Review (January): 38-42. (JSTOR link).

Sunley, W. T. 1923. Intercompany profits. Journal of Accountancy (October): 310-313.

Sunley, W. T. 1923. Minority interests in inter-company profits. Journal of Accountancy (May): 350-355.

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