This study examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data were obtained from 71 Korean firms by means of a questionnaire. Responses were analyzed by ...
This study examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data were obtained from 71 Korean firms by means of a questionnaire. Responses were analyzed by performing factor analysis and constructing a probit, model. The findings suggest that legal constraints and external economics factors were significant determinants in the selection of international transfer pricing strategies by Korean firms.