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The external market price transfer-pricing method can lead to dysfunctional decision-making behavior by managers.
Lower Fence
A term used in descriptive statistics and boxplot construction, referring to a value below which lies an outlier in a dataset, typically calculated as Q1 - 1.5*IQR, where Q1 is the first quartile and IQR is the interquartile range.
Box And Whisker Plot
A graphical representation of data that displays the median, quartiles, and extremes, providing a visual summary of the distribution.
Percentiles
Statistical measures indicating the value below which a given percentage of observations in a group of observations falls.
Interquartile Range
Interquartile range is a measure of statistical dispersion and is the difference between the 25th (lower quartile) and 75th (upper quartile) percentile of the data.
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