Class information for:
Level 1: TRANSFER PRICING//GRAY MARKETS//TRANSFER PRICE

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
29146 192 28.1 31%


Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes
The table includes all classes above and classes immediately below the current class.


Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
17 3       BUSINESS//BUSINESS, FINANCE//MANAGEMENT 121089
965 2             ACCOUNTING ORGANIZATIONS AND SOCIETY//AUCTIONS//MANAGEMENT ACCOUNTING RESEARCH 10698
29146 1                   TRANSFER PRICING//GRAY MARKETS//TRANSFER PRICE 192

Terms with highest relevance score


rank Term termType Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 TRANSFER PRICING authKW 1850592 17% 36% 32
2 GRAY MARKETS authKW 1414600 7% 68% 13
3 TRANSFER PRICE authKW 599447 4% 54% 7
4 PARALLEL IMPORTATION authKW 357836 2% 75% 3
5 COST BASED TRANSFER PRICING authKW 318078 1% 100% 2
6 MULTINATIONAL REGULATION authKW 318078 1% 100% 2
7 NEGOTIATED TRANSFER PRICING authKW 318078 1% 100% 2
8 TRANSFER PRICING METHODS authKW 212050 1% 67% 2
9 PARALLEL TRADE authKW 180718 3% 23% 5
10 ACTUAL COSTS authKW 159039 1% 100% 1

Web of Science journal categories


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 Economics 2309 38% 0% 72
2 Business, Finance 2229 16% 0% 31
3 Business 2187 20% 0% 38
4 Operations Research & Management Science 1070 17% 0% 33
5 Management 890 15% 0% 29
6 Law 569 10% 0% 20
7 Engineering, Manufacturing 274 7% 0% 13
8 International Relations 216 5% 0% 9
9 Social Sciences, Mathematical Methods 155 4% 0% 7
10 Engineering, Industrial 126 5% 0% 9

Address terms


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 DOUTOR CONTROLADORIA CONTABILIDADE PELA FEA USP I 159039 1% 100% 1
2 FRA CC 159039 1% 100% 1
3 LEHRSTUHLS CONTROLLING UNTERNEHMENSRECHNUNG 159039 1% 100% 1
4 MESTRANDO CIENCIAS CONT BEIS PELA UNISINOS 159039 1% 100% 1
5 MESTRE ADM NEGOCIOS PELA PUC RS 159039 1% 100% 1
6 MICHEAL F PRICE BUSINESS 159039 1% 100% 1
7 TA HWA TECHNOL 159039 1% 100% 1
8 AREA ECON CRISTO REI 79518 1% 50% 1
9 CHAIR MANAGERIAL ACCOUNTING 79518 1% 50% 1
10 SERV MARKETING 79518 1% 50% 1

Journals


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 ACCOUNTING REVIEW 11252 6% 1% 11
2 COLUMBIA JOURNAL OF WORLD BUSINESS 8709 3% 1% 5
3 JOURNAL OF COMPARATIVE BUSINESS AND CAPITAL MARKET LAW 7950 1% 5% 1
4 REVIEW OF ACCOUNTING STUDIES 6907 2% 1% 4
5 UNIVERSITY OF PENNSYLVANIA JOURNAL OF INTERNATIONAL BUSINESS LAW 5998 1% 2% 2
6 INTERNATIONAL MARKETING REVIEW 4857 2% 1% 4
7 PRODUCTION AND OPERATIONS MANAGEMENT 3689 3% 0% 5
8 CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE 3617 4% 0% 7
9 JOURNAL OF ACCOUNTING RESEARCH 3276 3% 0% 5
10 JAHRBUCHER FUR NATIONALOKONOMIE UND STATISTIK 3236 3% 0% 5

Author Key Words


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class		 LCSH search Wikipedia search
1 TRANSFER PRICING 1850592 17% 36% 32 Search TRANSFER+PRICING Search TRANSFER+PRICING
2 GRAY MARKETS 1414600 7% 68% 13 Search GRAY+MARKETS Search GRAY+MARKETS
3 TRANSFER PRICE 599447 4% 54% 7 Search TRANSFER+PRICE Search TRANSFER+PRICE
4 PARALLEL IMPORTATION 357836 2% 75% 3 Search PARALLEL+IMPORTATION Search PARALLEL+IMPORTATION
5 COST BASED TRANSFER PRICING 318078 1% 100% 2 Search COST+BASED+TRANSFER+PRICING Search COST+BASED+TRANSFER+PRICING
6 MULTINATIONAL REGULATION 318078 1% 100% 2 Search MULTINATIONAL+REGULATION Search MULTINATIONAL+REGULATION
7 NEGOTIATED TRANSFER PRICING 318078 1% 100% 2 Search NEGOTIATED+TRANSFER+PRICING Search NEGOTIATED+TRANSFER+PRICING
8 TRANSFER PRICING METHODS 212050 1% 67% 2 Search TRANSFER+PRICING+METHODS Search TRANSFER+PRICING+METHODS
9 PARALLEL TRADE 180718 3% 23% 5 Search PARALLEL+TRADE Search PARALLEL+TRADE
10 ACTUAL COSTS 159039 1% 100% 1 Search ACTUAL+COSTS Search ACTUAL+COSTS

Core articles
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.


Rank Reference # ref.
in cl.		 Shr. of ref. in
cl.		 Citations
1 MARTINI, JT , (2015) THE OPTIMAL FOCUS OF TRANSFER PRICES: PRE-TAX PROFITABILITY VERSUS TAX MINIMIZATION.REVIEW OF ACCOUNTING STUDIES. VOL. 20. ISSUE 2. P. 866 -898 14 82% 0
2 MATSUI, K , (2011) INTRAFIRM TRADE, ARM'S-LENGTH TRANSFER PRICING RULE, AND COORDINATION FAILURE.EUROPEAN JOURNAL OF OPERATIONAL RESEARCH. VOL. 212. ISSUE 3. P. 570 -582 20 59% 0
3 AUTREY, RL , BOVA, F , (2012) GRAY MARKETS AND MULTINATIONAL TRANSFER PRICING.ACCOUNTING REVIEW. VOL. 87. ISSUE 2. P. 393 -421 13 81% 7
4 JOHNSON, E , JOHNSON, NB , PFEIFFER, T , (2016) DUAL TRANSFER PRICING WITH INTERNAL AND EXTERNAL TRADE.REVIEW OF ACCOUNTING STUDIES. VOL. 21. ISSUE 1. P. 140 -164 13 72% 0
5 DURR, OM , GOX, RF , (2011) STRATEGIC INCENTIVES FOR KEEPING ONE SET OF BOOKS IN INTERNATIONAL TRANSFER PRICING.JOURNAL OF ECONOMICS & MANAGEMENT STRATEGY. VOL. 20. ISSUE 1. P. 269-298 10 100% 2
6 SHAO, J , KRISHNAN, H , MCCORMICK, ST , (2016) GRAY MARKETS AND SUPPLY CHAIN INCENTIVES.PRODUCTION AND OPERATIONS MANAGEMENT. VOL. 25. ISSUE 11. P. 1807 -1819 11 73% 0
7 LI, H , ZHU, SX , CUI, NF , LI, JB , (2016) ANALYSIS OF GRAY MARKETS IN DIFFERENTIATED DUOPOLY.INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH. VOL. 54. ISSUE 13. P. 4008 -4027 12 67% 0
8 MATSUI, K , (2014) GRAY-MARKET TRADE WITH PRODUCT INFORMATION SERVICE IN GLOBAL SUPPLY CHAINS.INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS. VOL. 147. ISSUE . P. 351 -361 15 50% 3
9 MATSUI, K , (2012) COST-BASED TRANSFER PRICING UNDER R&D RISK AVERSION IN AN INTEGRATED SUPPLY CHAIN.INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS. VOL. 139. ISSUE 1. P. 69 -79 13 57% 2
10 AUTREY, RL , BOVA, F , SOBERMAN, DA , (2014) ORGANIZATIONAL STRUCTURE AND GRAY MARKETS.MARKETING SCIENCE. VOL. 33. ISSUE 6. P. 849 -870 12 57% 3

Classes with closest relation at Level 1


Rank Class id link
1 30301 BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS//LEHRSTUHL FINANZWIRT AFT CONTROLLING//WERPUNKT IND MANAGEMENT CONTROLLING
2 2994 TAX COMPETITION//INTERNATIONAL TAX AND PUBLIC FINANCE//FISCAL FEDERALISM
3 5633 CHEAP TALK//INCOMPLETE CONTRACTS//INFORMED PRINCIPAL
4 7411 SUPPLY CHAIN NETWORK DESIGN//FACILITY LOCATION//SUPPLY CHAIN DESIGN
5 2088 SUPPLY CHAIN COORDINATION//NEWSBOY PROBLEM//NEWSVENDOR PROBLEM
6 5560 GENERIC SUBSTITUTION//GENERIC DRUGS//GENERIC MEDICINES
7 32646 1ST DEGREE AND 2ND DEGREE STOCHASTIC DOMINANCE//ALIMENTOS VS//CONDITIONALLY GAUSSIAN MODELS
8 5019 MIXED OLIGOPOLY//MIXED DUOPOLY//ENDOGENOUS TIMING
9 35264 CRITICAL MEDIA PEDAGOGY//CULTURAL CONTRADICTIONS OF CAPITALISM//DAVID WILKIE WYNFIELD 1837 87
10 14497 EXCLUSIVE DEALING//BUYER POWER//VERTICAL RESTRAINTS

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