...Jan M. Smolarski; Neil Wilner; Jose G. Vega Purpose This paper aims to examine the applicability of real options methodology with respect to developing internal transfer pricing mechanisms. A pervasive theme in existing models is their inability to handle the dynamic and volatile nature of today’s...

...Christian Plesner Rossing; Carsten Rohde Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases...