Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

A comparability analysis is an essential part of a transfer pricing analysis. In a transfer pricing analysis, a taxpayer seeks to determine for tax purposes the transfer pricing (i.e., price charged ...

Oxford Review of Education, Vol. 35, No. 2 (April 2009), pp. 205-226 (22 pages) Heated discussions about the comparability of standards between examination subjects have kept Qualification Authorities ...

Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.

The European Union is strengthening its pioneering role in the regulation of biosimilars by further developing the basic rules for determining the levels of compatibility for this group of drugs.

During the lifetime of all products, there is a need to make changes in production methods, the impact of which must be evaluated for quality purposes as well as for submission to regulatory ...