The Resource Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks

Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks

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Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks
Title
Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks
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Subject
Language
eng
Summary
Functional analysis is a vital component of 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, known as "cognitive biases", on the part of the participants. This is the third and concluding part of a series of articles that describe some of the most commonly observed cognitive biases, their effects and possible ways to avoid their negative impact
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 5 ; p. 309-311
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
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Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks
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Label
Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks
Publication

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