000			01359nab a2200229 c 4500
999			_c140480 _d140480
003			ES-MaIEF
005			20200310115932.0
007			ta
008			190422t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967191 _aPansé, Aditya
245		0	_aCognitive biases in functional analysis interviews _bpart 1 : introduction and biases affecting selection of the persons to be interviewed _c Aditya Pansé
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aFunctional 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_925835 _aANÁLISIS ESTADÍSTICO
773	0		_9160165 _oITPJ/2019/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 2, March / April 2019, p. 109-113
942			_cRE