메뉴 건너뛰기




Volumn 4, Issue 2, 1999, Pages 67-91

Negotiated versus cost-based transfer pricing

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0002018961     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1009638001487     Document Type: Article
Times cited : (76)

References (31)
  • 1
    • 84984267292 scopus 로고
    • Intrafirm Resource Allocation: The Economics of Transfer Pricing and Cost Allocation in Accounting
    • Amershi, A., and P. Cheng. (1990). "Intrafirm Resource Allocation: The Economics of Transfer Pricing and Cost Allocation in Accounting." Contemporary Accounting Research 7, 61-99.
    • (1990) Contemporary Accounting Research , vol.7 , pp. 61-99
    • Amershi, A.1    Cheng, P.2
  • 2
    • 53149114756 scopus 로고    scopus 로고
    • Transfer Pricing, Decision Rights, and Divisional versus Firm-Wide Performance Evaluation
    • forthcoming
    • Anctil, R., and S. Dutta. (1999). "Transfer Pricing, Decision Rights, and Divisional versus Firm-Wide Performance Evaluation." The Accounting Review, forthcoming.
    • (1999) The Accounting Review
    • Anctil, R.1    Dutta, S.2
  • 3
    • 53149091544 scopus 로고    scopus 로고
    • Intrafirm Trade, Bargaining Power, and Specific Investments
    • U.C. Berkeley
    • Baldenius, T. (1999). "Intrafirm Trade, Bargaining Power, and Specific Investments." Working paper, U.C. Berkeley.
    • (1999) Working Paper
    • Baldenius, T.1
  • 5
    • 53149149341 scopus 로고    scopus 로고
    • Comparative Statics of Monopoly Pricing: ANote
    • U.C. Berkeley
    • _and_. (1997). "Comparative Statics of Monopoly Pricing: ANote." Working paper, U.C. Berkeley.
    • (1997) Working Paper
  • 6
    • 0002202753 scopus 로고    scopus 로고
    • Specific Investments and the Value of Contracting
    • Che, Y, and D. Hausch. (1999). "Specific Investments and the Value of Contracting." American Economic Review 89, 125-147.
    • (1999) American Economic Review , vol.89 , pp. 125-147
    • Che, Y.1    Hausch, D.2
  • 8
    • 0001489988 scopus 로고
    • Incomplete Contracts, Specific Investments, and Risk Sharing
    • Chung, T. (1991). "Incomplete Contracts, Specific Investments, and Risk Sharing." Review of Economic Studies 58, 1031-1042.
    • (1991) Review of Economic Studies , vol.58 , pp. 1031-1042
    • Chung, T.1
  • 10
    • 80051943609 scopus 로고
    • Price and Authority in Inter-Profit Center Transactions
    • Eccles, R., and H. White. (1988). "Price and Authority in Inter-Profit Center Transactions." American Journal of Sociology 94 (Supplement), 17-51.
    • (1988) American Journal of Sociology , vol.94 , Issue.SUPPL. , pp. 17-51
    • Eccles, R.1    White, H.2
  • 11
    • 0039197818 scopus 로고
    • Specific Investment under Negotiated Transfer Pricing: An Efficiency Result
    • Edlin, A., and S. Reichelstein. (1995). "Specific Investment under Negotiated Transfer Pricing: An Efficiency Result." The Accounting Review 70, 275-291.
    • (1995) The Accounting Review , vol.70 , pp. 275-291
    • Edlin, A.1    Reichelstein, S.2
  • 12
    • 0001172860 scopus 로고    scopus 로고
    • Strict Monotonicity in Comparative Statics
    • Edlin, A., and C. Shannon. (1998). "Strict Monotonicity in Comparative Statics." Journal of Economic Theory 81,201-219.
    • (1998) Journal of Economic Theory , vol.81 , pp. 201-219
    • Edlin, A.1    Shannon, C.2
  • 13
    • 84936194550 scopus 로고
    • The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration
    • Grossman, S., and O. Hart. (1986). "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration." Journal of Political Economy, 94, 691-719.
    • (1986) Journal of Political Economy , vol.94 , pp. 691-719
    • Grossman, S.1    Hart, O.2
  • 15
    • 0001066590 scopus 로고
    • Asymmetric Information, Incentives, and Intrafirm Resource Allocation
    • Harris, M., C. Kriebel, and A. Raviv. (1982). "Asymmetric Information, Incentives, and Intrafirm Resource Allocation." Management Science 28, 604-620.
    • (1982) Management Science , vol.28 , pp. 604-620
    • Harris, M.1    Kriebel, C.2    Raviv, A.3
  • 19
    • 0000175219 scopus 로고
    • Rationalizability, Learning, and Equilibrium in Games with Strategic Complementarities
    • Milgrom, P., and J. Roberts. (1990). "Rationalizability, Learning, and Equilibrium in Games with Strategic Complementarities." Econometrica 58, 1255-1278.
    • (1990) Econometrica , vol.58 , pp. 1255-1278
    • Milgrom, P.1    Roberts, J.2
  • 23
    • 53149102750 scopus 로고    scopus 로고
    • Information Management and Transfer Pricing with Divisional Autonomy
    • University of Cologne
    • Schiller, U. (1997). "Information Management and Transfer Pricing with Divisional Autonomy." Working paper, University of Cologne.
    • (1997) Working Paper
    • Schiller, U.1
  • 27
    • 0000348040 scopus 로고
    • Minimizing a Submodular Function on a Lattice
    • Topkis, D. (1978). "Minimizing a Submodular Function on a Lattice." Operations Research 26, 305-321.
    • (1978) Operations Research , vol.26 , pp. 305-321
    • Topkis, D.1
  • 28
    • 0001976109 scopus 로고    scopus 로고
    • A Model of Cost-based Transfer Pricing
    • Vaysman, I. (1996). "A Model of Cost-based Transfer Pricing." Review of Accounting Studies 1, 73-108.
    • (1996) Review of Accounting Studies , vol.1 , pp. 73-108
    • Vaysman, I.1
  • 29
    • 0000681481 scopus 로고    scopus 로고
    • A Model of Negotiated Transfer Pricing
    • _. (1998). "A Model of Negotiated Transfer Pricing." Journal of Accounting and Economics 25, 349-384.
    • (1998) Journal of Accounting and Economics , vol.25 , pp. 349-384
  • 30
    • 0001779541 scopus 로고
    • Transfer Pricing under Asymmetric Information: An Evaluation of Alternative Methods
    • Wagenhofer, A. (1994). "Transfer Pricing under Asymmetric Information: An Evaluation of Alternative Methods." European Accounting Review 1, 71-104.
    • (1994) European Accounting Review , vol.1 , pp. 71-104
    • Wagenhofer, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.