Concepedia

Controlled Transactions

Controlled Transactions is a category of intra-group transactions between associated enterprises in which one or more parties participate directly or indirectly in the management, control, or capital of the others, so that the terms and conditions are potentially influenced by this relationship and therefore fall within the scope of transfer pricing rules.

16

Publications

936

Citations

24

Authors

17

Institutions

Publications per year

2017–2026

7

Variants

Intra-group Transactions

Parents

Children

Publications

16

Efficient and Inefficient Sales of Corporate Control

Lucian A. Bebchuk · The Quarterly Journal of Economics · 1994 · 261 citations

, , +12

The association between related-party transactions and control–ownership wedge: Evidence from Korea

Minjung Kang, Ho Young Lee, Myung-Gun Lee et al. · Pacific-Basin Finance Journal · 2014 · 113 citations

, , +11

Transaction costs and control of outsourced accounting: Case evidence from India

Brian Nicholson, Julian Jones, Susanne Espenlaub · Management Accounting Research · 2006 · 97 citations

, , +16

Sales of Corporate Control

The Journal of Law Economics and Organization · 1993 · 61 citations

, , +17

Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design, and Subsequent Performance

Shannon W. Anderson, Henri C. Dekker · Management Science · 2005 · 59 citations

, , +16

1–5 of 16

Authors

24

  1. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    6 publications · 231 citations

    6

    h-index

  2. AS
    Atulya Sarin

    Santa Clara University, United States

    1 publications · 40 citations

    1

    h-index

  3. JJ
    Julian Jones

    University of Connecticut, United States

    1 publications · 97 citations

    1

    h-index

  4. AC
    Alan C. Shapiro

    University of Southern California, United States

    1 publications · 40 citations

    1

    h-index

  5. KK
    Katarína Kramárová

    University of Žilina, Slovakia

    1 publications · 16 citations

    1

    h-index

1–5 of 24

Institutions

17

  1. National and Kapodistrian University of Athens

    Athens, Greece

    5 h-index

    5 publications

    192 citations

  2. University of California, Davis

    Davis, United States

    1 h-index

    1 publications

    59 citations

  3. Vrije Universiteit Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    59 citations

  4. The University of Melbourne

    Melbourne, Australia

    1 h-index

    1 publications

    59 citations

  5. University of Žilina

    Žilina, Slovakia

    1 h-index

    1 publications

    16 citations

  6. Yeungnam University

    Daegu, South Korea

    1 h-index

    1 publications

    113 citations

  7. University of Ljubljana

    Ljubljana, Slovenia

    1 h-index

    1 publications

    19 citations

  8. Old Dominion University

    Norfolk, United States

    1 h-index

    1 publications

    113 citations

1–8 of 17

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 249 citations

    8

    h-index

  2. Pacific-Basin Finance Journal

    1 publications · 113 citations

    1

    h-index

  3. The Journal of Law Economics and Organization

    LEO · 1 publications · 61 citations

    1

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 1 publications · 52 citations

    1

    h-index

  5. Management Accounting Research

    1 publications · 97 citations

    1

    h-index

1–5