Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Transfer
Pricing Main Page | Pricing Decisions Main Page
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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.
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 J. C. P. Rossing. 2021. International transfer pricing: MNE dependency on knowledge of external tax consultants. Journal of Management Accounting Research 33(1): 33-51.
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.
Cripe, B. M., A. Harmon and T. West. 2016. Lenzini Steel: The impact of transfer pricing and taxes on international operations. Issues in Accounting Education (November): 369-387.
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).
Curtis, S. and Y. Lahav. 2020. Forensic approaches to transfer pricing enforcement could restore billions in lost U.S. Federal and State tax losses: A case study approach. Journal of Forensic & Investigative Accounting 12(2): 284-315.
Curtis, S. L. 2016. Forensic approaches to transfer pricing compliance and enforcement. Journal of Forensic & Investigative Accounting 8(3): 359-400.
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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.
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Fremgen, J. M. 1970. Transfer pricing and management goals. Management Accounting (December): 25-31.
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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).
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Hesford, J. W., M. J. Turner and C. R. Thomas. 2022. 2023 Student Case Competition: Kunapipi Gardens: Transfer pricing in the service industry: The CEO of a resort hotel wants a new income statement format to better capture and understand the company's performance. Strategic Finance (August): 48-55.
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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.
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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.
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