Cognitive biases in functional analysis interviews part 1 : introduction and biases affecting selection of the persons to be interviewed Aditya Pansé
By: Pansé, Aditya
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ANÁLISIS ESTADÍSTICO
In:
International Transfer Pricing Journal v. 26, n. 2, March / April 2019, p. 109-113Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/2-5 (Browse shelf) | Available | ITPJ/2019/2-5 |
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
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 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.
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