{"version":"1.0","provider_name":"FHWien der WKW","provider_url":"https:\/\/www.fh-wien.ac.at\/en\/","author_name":"admin","author_url":"https:\/\/www.fh-wien.ac.at\/en\/author\/technik_vwo336n0\/","title":"New publication in leading accounting journal - FHWien der WKW","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"iCbU0kjwSj\"><a href=\"https:\/\/www.fh-wien.ac.at\/en\/news\/new-publication-in-leading-accounting-journal\/\">New publication in leading accounting journal<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fh-wien.ac.at\/en\/news\/new-publication-in-leading-accounting-journal\/embed\/#?secret=iCbU0kjwSj\" width=\"600\" height=\"338\" title=\"&#8220;New publication in leading accounting journal&#8221; &#8212; FHWien der WKW\" data-secret=\"iCbU0kjwSj\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"Clemens L\u00f6ffler recently published an article in the prestigious journal \u201eManagement Accounting Research\u201c on the topic of international transfer pricing. The OECD established its international transfer pricing guidelines to prevent tax avoidance. However, these guidelines constitute an intervention in a multinational&#8217;s internal control system as transfer prices also enable coordination in divisionalized firms. The paper"}