Concepedia

Segmental Profitability Analysis

Segmental Profitability Analysis is a methodological framework within transfer pricing analysis that distinguishes itself by evaluating the profitability of specific business segments or value chain components to determine an arm’s length net margin under the Transactional Net Margin Method.

3

Publications

59

Citations

7

Authors

8

Institutions

Publications per year

2017–2026

0

Parents

Publications

3

1–3 of 3

Authors

7

  1. DB
    David B. Smith

    University of Kansas, United States

    1 publications · 34 citations

    1

    h-index

  2. MS
    Mary S. Stone

    University of Alabama, United States

    1 publications · 34 citations

    1

    h-index

  3. PF
    Peter F. Chen

    Hong Kong University of Science and Technology, Hong Kong SAR China

    1 publications · 13 citations

    1

    h-index

  4. LM
    Lisa McManus

    Griffith University, Australia

    1 publications · 12 citations

    1

    h-index

  5. SY
    Soo Young Kwon

    Korea University, South Korea

    1 publications · 34 citations

    1

    h-index

1–5 of 7

Institutions

8

  1. University of Nebraska–Lincoln

    Lincoln, United States

    1 h-index

    1 publications

    34 citations

  2. University of Hong Kong

    Pok Fu Lam, Hong Kong

    1 h-index

    1 publications

    13 citations

  3. Korea University

    Seoul, South Korea

    1 h-index

    1 publications

    34 citations

  4. Education University of Hong Kong

    Tai Po, Hong Kong

    1 h-index

    1 publications

    13 citations

  5. University of Alabama

    Tuscaloosa, United States

    1 h-index

    1 publications

    34 citations

  6. University of Kansas

    Lawrence, United States

    1 h-index

    1 publications

    34 citations

  7. University of Alabama at Birmingham

    Birmingham, United States

    1 h-index

    1 publications

    34 citations

  8. Hong Kong University of Science and Technology

    Hong Kong, Hong Kong

    1 h-index

    1 publications

    13 citations

1–8 of 8

Venues

  1. Review of Accounting Studies

    1 publications · 34 citations

    1

    h-index

  2. Figshare

    Repository · 1 publications · 12 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 13 citations

    1

    h-index

1–3