In this paper we estimate the effect of particular price incentives on consumer payment patterns using transaction-level data. We find that participation in a loyalty program and access to an interest-free period, both of which lower the price of credit card use, tend to increase credit card use...

The Lenzini Steel case extends the classic cost/managerial accounting treatment of transfer pricing to include a wider range of inter-company transactions (ICTs): (1) product sales (traditional setting), (2) royalty payments for intellectual property, (3) machine acquisition and management fees,...

As mobile phones have become commonplace throughout the world there has been an increasing focus on their potential use for making payments. Adoption of mobile payments in developing economies has occurred well ahead of that in advanced economies, reflecting the particularly large benefits these...