Evaluating the consequences of brand equity management is one of the most important measurement issues for intangible assets in the new economy. Studies have validated the effect of brand equity on the value of the firm and addressed the capital market effects of intangible associations such as...

In contrast to a purely tax-driven mechanism, international transfer pricing can be considered as a means to accomplish corporate objectives and thus create strategic consequences. This paper examines the results of a survey of executives of US-based multinational firms who describe the...