Cognitive biases in functional analysis interview part 3 : biases affecting post-interview processing of information and concluding remarks 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. 5, September / October 2019, p. 309-311Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/5-4 (Browse shelf) | Available | ITPJ/2019/5-4 |
Disponible únicamente en formato electrónico.
Resumen.
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.
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