Cognitive biases in functional analysis interviews part 2 : Biases affecting pre-interview briefing and actual interview Aditya Pansé
By: Pansé, Aditya
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ANÁLISIS ESTADÍSTICO | ECONOMÍA DIGITALOnline resources: Click here to access online
In:
International Transfer Pricing Journal v. 26, n. 4, July / August 2019 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 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.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/4-3 (Browse shelf) | https://www.ibfd.org | Available | ITPJ/2019/4-3 |
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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.
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