Transfer Pricing Model Based on Multiple-Factor Transfer Pricing Model using the Transactional Net Margin Method

stock pricing model based on prospect theory

this article investigates fluctuations in stocks prices at tehran stock exchange, assuming that investors' utility stems from fluctuations in value of stocks as well as consumption. thus, the two behavioral phenomena discussed in prospect theory, i. e. loss aversion and house money effect, were factored into consumption-based asset pricing model and investor's utility function, which ...

mortality forecasting based on lee-carter model

over the past decades a number of approaches have been applied for forecasting mortality. in 1992, a new method for long-run forecast of the level and age pattern of mortality was published by lee and carter. this method was welcomed by many authors so it was extended through a wider class of generalized, parametric and nonlinear model. this model represents one of the most influential recent d...

A Simple Funds Transfer Pricing Model for a Commercial Bank

Transfer Pricing by U.S.-Based Multinational Firms∗

This paper examines how prices set by multinational firms vary across arm’s-length and related-party customers. We find that arm’s length prices are substantially and significantly higher than related party prices for U.S.-based multinational exporters. The price difference is large even when comparing the export of the same good by the same firm to the same destination country in the same mont...

Negotiated versus Cost-Based Transfer Pricing

This paper studies an incomplete contracting model to compare the effectiveness of alternative transfer pricing mechanisms. Transfer pricing serves the dual purpose of guiding intracompany transfers and providing incentives for upfront investments at the divisional level. When transfer prices are determined through negotiation, divisional managers will have insufficient investment incentives du...