Transfer Pricing: A Fair and Neutral Procedure

Accounting and Business Research

Volumn 12, Issue 48, 1982, Pages 273-278

  Emmanuel, Clive R ^a   Gee, Kenneth P ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0009288383     PISSN: 00014788     EISSN: 21594260     Source Type: Journal    
DOI: 10.1080/00014788.1982.9728819     Document Type: Article

References (14)

1. Anthony, R. N. and Dearden, J. (1980) Management Control Systems: Text and Cases, (4th. ed), R. D. Irwin.
2. Arvidsson, G. (1973) Internal Transfer Negotiations-Eight Experiments, The Economic Research Institute, Stockholm.
3. Atkin, B. and Skinner, R. (1975) How British Industry Prices, Industrial Market Research Ltd.
4. Dean, J. (1955) ‘Decentralization and Intra-Company Pricing’, Harvard Business Review, July-August, pp. 65–74.
5. Gould, J. R. (1964) ‘Internal Pricing in Firms When There Are Costs of Using an Outside Market’, Journal of Business, January, pp. 61–67.
6. Hague, D. C. (1971) Pricing in Business, George Allen and Unwin.
7. Haidinger, T. P. (1970) ‘Negotiate for Profits’, Management Accounting (NAA), December, pp. 23, 24, 52.
8. Judelson, D. N. (1977) ‘Financial Controls that Work’, Financial Executive, January, pp. 22–25.
9. Manes, R. (1970) ‘Birch Paper Company Revisited: An Exercise in Transfer Pricing’, Accounting Review, July, pp. 565–572.
10. National Industrial Conference Board (1967) Inter-Divisional Transfer Pricing: Studies in Business Policy No. 122, NICB. Solomons, D. (1965) Divisional Performance: Measurement and Control, R. D. Irwin, Inc.
11. Stigler, G. J. and Kindahl, J. K. (1970) Behavior of Industrial Prices, Columbia Press.
12. Thomas, A. L. (1980) A Behavioral Analysis of Joint-Cost Allocation and Transfer Pricing, Stipes Publishing Company.
13. Tomkins, C. R. (1973) Financial Planning in Divisionalised Companies, Haymarket Publishing Ltd.
14. Watson, S. J. H. and Baumler, J. V. (1975) ‘Transfer Pricing: A Behavioural Context’, Accounting Review, July, pp. 466–474.