Pansé, Aditya
Cognitive biases in functional analysis interviews part 2 : Biases affecting pre-interview briefing and actual interview / Aditya Pansé .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
Resumen.
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 second 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.
PRECIOS DE TRANSFERENCIA
ANÁLISIS ESTADÍSTICO
ECONOMÍA DIGITAL
International Transfer Pricing Journal 1385-3074 v. 26, n. 4, July / August 2019
Cognitive biases in functional analysis interviews part 2 : Biases affecting pre-interview briefing and actual interview / Aditya Pansé .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
Resumen.
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 second 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.
PRECIOS DE TRANSFERENCIA
ANÁLISIS ESTADÍSTICO
ECONOMÍA DIGITAL
International Transfer Pricing Journal 1385-3074 v. 26, n. 4, July / August 2019