Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 84-112
This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...