Market Comparability

Market Comparability is a methodological principle within transfer pricing analysis that identifies and evaluates conditions in controlled and uncontrolled transactions to determine whether markets are sufficiently similar in economic, functional, and contractual respects to permit valid price comparisons under the Comparable Uncontrolled Price Method.

29

Publications

1.7K

Citations

42

Authors

33

Institutions

Publications per year

2017–2026

7

Authors

42

  1. YZ
    Yachang Zeng

    Nanyang Technological University, Singapore

    3 publications · 167 citations

    3

    h-index

  2. SG
    Stephen G. Ryan

    New York University, United States

    2 publications · 330 citations

    2

    h-index

  3. PK
    Pepa Kraft

    HEC Paris, France

    2 publications · 330 citations

    2

    h-index

  4. WR
    Wayne R. Landsman

    University of North Carolina at Chapel Hill, United States

    2 publications · 74 citations

    2

    h-index

  5. MH
    Mark H. Lang

    University of North Carolina at Chapel Hill, United States

    2 publications · 74 citations

    2

    h-index

1–5 of 42

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 125 citations

    4

    h-index

  2. The Journal of Finance

    2 publications · 154 citations

    2

    h-index

  3. Cambridge Journal of Economics

    2 publications · 97 citations

    2

    h-index

  4. Journal of Marketing Research

    2 publications · 67 citations

    2

    h-index

  5. Journal of Financial Reporting

    1 publications · 38 citations

    1

    h-index

1–5