Although post-merger integration (PMI) in management control systems (MCSs) is a key determinant of successful corporate mergers and acquisitions (M&As), it has not attracted due academic attention because the existing case studies on PMI is are highly concentrated on integration in terms of...

This paper is about the controlled transactions in the case of intangibles. The intangibles have characteristics which are similar with than of tangibles. Through transfer pricing we have rights which granted from some companies to other, to achieve the appropriate profits and to minimize the...