An analysis (meta- and otherwise) of multinational transfer pricing research

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Existing research does not fully explain the relationships between environmental and organizational factors, and transfer pricing method choice by multinational corporations. Traditional narrative and meta-analytic reviews of twenty-one studies are presented in an attempt to integrate contradictory and/or non-reinforcing results of prior studies and draw conclusions as to their overall importance.

The attempt at meta-analysis was marginally successful, at best. While many studies exist, few are consistent in reporting findings in terms of variables studied, statistical tests used, and data reported. Only two factors were consistently reported with enough data for a meta-analysis (size and industry).

More research needs to be done on multinational transfer pricing method choice that includes rigorous statistical analyses of the data. Future research must also be extended to consider financial factors, in addition to the non-financial factors already studied. Suggestions are given for extending the scope and depth of research to allow for an integration and/or synthesis of future transfer pricing research.






This article is the authors' final published version in The International Journal of Accounting, Volume 31, Issue 1, 1996, Pages 39-53.

The published version is available at https://doi.org/10.1016/S0020-7063(96)90012-6. Copyright © Elsevier Inc.