This study does not support the generally accepted theory that transnational corporations (TNCs) use different criteria to evaluate managers based on their location (host or home country). If it is assumed that a major TNC strategy is to maximize profits, thus maximizing returns to shareholders,...

Transnational corporations have long considered transfer pricing as a key tax concern. If stability in transfer pricing is a necessary condition for dynamic cross-border trading, then recent financial reporting changes, updated transfer pricing guidelines, and new reporting requirements for...