Concepedia

One-sided Profit Split

One-Sided Profit Split is a profit allocation method in transfer pricing that assigns residual profits to one party based on its contribution to value creation, rather than dividing profits between associated enterprises according to their combined contributions.

3

Publications

67

Citations

9

Authors

9

Institutions

Publications per year

2017–2026

1

Parents

Publications

3

Split-award contracts with investment

Jiong Gong, Jianpei Li, R. Preston McAfee · Journal of Public Economics · 2011 · 30 citations

, , +9

Earnings management and post-split drift

Konan Chan, Fengfei Li, Tse‐Chun Lin · Journal of Banking & Finance · 2019 · 23 citations · Full text

, , +12

Stock splits in a neutral transaction cost environment: Evidence from the Athens Stock Exchange

George N. Leledakis, Nickolaos G. Travlos, Nickolaos V. Tsangarakis · Journal of Multinational Financial Management · 2008 · 14 citations

, , +13

The Profit Split Method: Status Quo and Outlook in Light of the BEPS Action Plan

Vikram K. Chand, S. Wagh · International Transfer Pricing Journal · 2014 · 10 citations

, , +8

1–4 of 3

Authors

9

  1. FL
    Fengfei Li

    University of Hong Kong, Hong Kong SAR China

    1 publications · 23 citations

    1

    h-index

  2. NV
    Nickolaos V. Tsangarakis

    University of Piraeus, Greece

    1 publications · 14 citations

    1

    h-index

  3. NG
    Nickolaos G. Travlos

    Alba Graduate Business School, The American College of Greece, Greece

    1 publications · 14 citations

    1

    h-index

  4. KC
    Konan Chan

    National Chengchi University, Taiwan

    1 publications · 23 citations

    1

    h-index

  5. JG
    Jiong Gong

    University of International Business and Economics, China

    1 publications · 30 citations

    1

    h-index

1–5 of 9

Institutions

9

  1. Deakin University

    Burwood, Australia

    1 h-index

    1 publications

    23 citations

  2. University of International Business and Economics

    Beijing, China

    1 h-index

    2 publications

    60 citations

  3. University of Piraeus

    Piraeus, Greece

    1 h-index

    1 publications

    14 citations

  4. Hofstra University

    Hempstead, United States

    1 h-index

    1 publications

    14 citations

  5. Alba Graduate Business School, The American College of Greece

    Athens, Greece

    1 h-index

    1 publications

    14 citations

  6. National Chengchi University

    Taipei, Taiwan

    1 h-index

    1 publications

    23 citations

  7. Yahoo (United States)

    Sunnyvale, United States

    1 h-index

    1 publications

    30 citations

  8. Athens University of Economics and Business

    Athens, Greece

    1 h-index

    1 publications

    14 citations

1–8 of 9

Venues

  1. Journal of Multinational Financial Management

    1 publications · 14 citations

    1

    h-index

  2. Journal of Banking & Finance

    1 publications · 23 citations

    1

    h-index

  3. Journal of Public Economics

    1 publications · 30 citations

    1

    h-index

  4. International Transfer Pricing Journal

    1 publications · 10 citations

1–4