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
29
Financial statement comparability and credit risk
Seil Kim, Pepa Kraft, Stephen G. Ryan · Review of Accounting Studies · 2013 · 297 citations
Business, Accountancy, Finance +17
Price Competition Under Limited Comparability
Michele Piccione, Ran Spiegler · The Quarterly Journal of Economics · 2012 · 184 citations · Full text
Accounting Comparability and the Accuracy of Peer-Based Valuation Models
Yachang Zeng · The Accounting Review · 2015 · 111 citations
Business, Accountancy, Accounting +14
1–5 of 29
42
3
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2
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2
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University of North Carolina at Chapel Hill, United States
2 publications · 74 citations
2
h-index
2
h-index
1–5 of 42
33
New York University
New York, United States
4 h-index
6 publications
991 citations
Nanyang Technological University
Singapore, Singapore
3 h-index
3 publications
167 citations
Lancaster University
Lancaster, United Kingdom
3 h-index
3 publications
167 citations
University of Michigan
Ann Arbor, United States
2 h-index
2 publications
74 citations
Stanford University
Stanford, United States
2 h-index
2 publications
74 citations
University of Reading
Reading, United Kingdom
2 h-index
4 publications
308 citations
University of North Carolina at Chapel Hill
Chapel Hill, United States
2 h-index
3 publications
112 citations
Age UK
London, United Kingdom
1 h-index
3 publications
33 citations
1–8 of 33
Repository · 4 publications · 125 citations
4
h-index
2 publications · 154 citations
2
h-index
2 publications · 97 citations
2
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2 publications · 67 citations
2
h-index
1 publications · 38 citations
1
h-index
1–5