The Resource Performance evaluation of foreign subsidiary managers using intra company pricing

Performance evaluation of foreign subsidiary managers using intra company pricing

Label
Performance evaluation of foreign subsidiary managers using intra company pricing
Title
Performance evaluation of foreign subsidiary managers using intra company pricing
Creator
Subject
Language
eng
Summary
This article investigates the impact of intra company pricing (transfer pricing) on the evaluation of managers of foreign subsidiaries of global companies. A sample of American global companies in the steel industry is used to ascertain: (1) whether performance evaluation measures now used by global companies respond to foreign environmental challenges, (2) whether the relative performance of managers of foreign subsidiaries of global companies reflects the objective and operational performance measures of their companies, and (3) how frequent fluctuations of currency values combines with floating exchange rates system affects the performance evaluation of subsidiary managers. After isolating the impact of noncontrollable environmental factors on a manager's performance, the study has found that the relative managerial performance of subsidiary managers could be measured and compared with a high degree of objectivity. This finding suggests that global companies should consider all environmental factors in their performance evaluation systems. Companies should assess how these factors affected the performance of individual foreign subsidiary managers and the allocation of limited resources. A model for evaluating the performance of foreign subsidiary managers along these lines is also provided
Citation source
In: International tax journal. - Chicago. - Vol. 31 (2005),
http://library.link/vocab/creatorName
  • Abdallah, W.M
  • Firoz, N.M
  • Ekeledo, I
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • subsidiary company
  • foreign currency
  • foreign exchange
Label
Performance evaluation of foreign subsidiary managers using intra company pricing
Instantiates
Publication
Label
Performance evaluation of foreign subsidiary managers using intra company pricing
Publication

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