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Original Articles

Japanese transfer pricing policy: a note

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Pages 13-17 | Received 22 Feb 1996, Published online: 02 Nov 2006

References

  • Financial Times, 23 November 1995, p. 11.
  • Sunday Times, ‘Insight’, 22 March 1992, pp. 1 and 16.
  • Buckley , P. J. and Mirza , H. 1985 . The wit and wisdom of Japanese management: an iconoclastic analysis . Management International Review , 25 : 16 – 32 .
  • Emmanuel , C. and Mehafdi , M. 1994 . Transfer Pricing , London : Academic Press .
  • Hirshleifer , J . 1986 . “ Internal pricing and decentralised decisions ” . In Management Controls: New Directions in Basic Research , Edited by: Bonini , C. P. , Jaedicke , R. K. and Wagner , H. M. 27 – 37 . New York and London : Garland Publishing .
  • Sparkes , J. R. , Buckley , P. J. and Mirza , H. 1987 . A note on Japanese pricing policy . Applied Economics , 19 ( 6 ) : 729 – 32 .
  • Yoshikawa , T. , Innes , J. and Mitchell , F. 1989 . Japanese management accounting: a comparative survey . Management Accounting , : 20 – 23 . November

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