The Resource Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed

Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed

Label
Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed
Title
Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed
Creator
Subject
Language
eng
Summary
Functional analysis is a vital component of the transfer pricing analysis and functional analysis interviews are a popular way to perform it. However, functional analysis interviews often suffer from unintentional or inadvertent blind spots on the side of the participants to the interviews, known as "cognitive biases". This is the first of a series of articles that describe some of the most commonly observed cognitive biases, their effects, and possible ways to avoid the impact of these biases
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 2 ; p. 109-113
http://library.link/vocab/creatorName
Pansé, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • functional analysis
Label
Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed
Instantiates
Publication
Label
Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed
Publication

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