메뉴 건너뛰기




Volumn 74, Issue 1, 1999, Pages 87-104

Negotiated transfer pricing and divisional vs. firm-wide performance evaluation

Author keywords

Hold up problem; Investment; Performance evaluation; Transfer pricing

Indexed keywords


EID: 0033433344     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.1999.74.1.87     Document Type: Review
Times cited : (69)

References (18)
  • 1
    • 84984267292 scopus 로고
    • Intrafirm resource allocation: The economies of transfer pricing and cost allocation in accounting
    • Amershi, A., and P. Cheng. 1990. Intrafirm resource allocation: The economies of transfer pricing and cost allocation in accounting. Contemporary Accounting Research 7 (Fall): 61-99.
    • (1990) Contemporary Accounting Research , vol.7 , Issue.FALL , pp. 61-99
    • Amershi, A.1    Cheng, P.2
  • 2
    • 0003367892 scopus 로고
    • Capital rationing and organizational slack in capital budgeting
    • Antle, R., and G. Eppen. 1985. Capital rationing and organizational slack in capital budgeting. Management Science 31 (February): 163-174.
    • (1985) Management Science , vol.31 , Issue.FEBRUARY , pp. 163-174
    • Antle, R.1    Eppen, G.2
  • 3
    • 21344455041 scopus 로고
    • Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights
    • Baiman, S., and M. Rajan. 1995. Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research 33 (Supplement): 135-164.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL. , pp. 135-164
    • Baiman, S.1    Rajan, M.2
  • 5
    • 3943106922 scopus 로고
    • Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies
    • Bushman, R., R. Indjejikian, and A. Smith. 1995. Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research 33 (Supplement): 101-128.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL. , pp. 101-128
    • Bushman, R.1    Indjejikian, R.2    Smith, A.3
  • 7
    • 21344448269 scopus 로고
    • Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent
    • Darrough M., and N. Melumad. 1995. Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research 33 (Supplement): 65-94.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL. , pp. 65-94
    • Darrough, M.1    Melumad, N.2
  • 8
    • 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 (April): 275-291.
    • (1995) The Accounting Review , vol.70 , Issue.APRIL , pp. 275-291
    • Edlin, A.1    Reichelstein, S.2
  • 9
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • Feltham, G., and J. Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review 69 (July): 429-453.
    • (1994) The Accounting Review , vol.69 , Issue.JULY , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 10
    • 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 (August): 691-719.
    • (1986) Journal of Political Economy , vol.94 , Issue.AUGUST , pp. 691-719
    • Grossman, S.1    Hart, O.2
  • 11
    • 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 (June): 604-620.
    • (1982) Management Science , vol.28 , Issue.JUNE , pp. 604-620
    • Harris, M.1    Kriebel, C.2    Raviv, A.3
  • 13
    • 0000871877 scopus 로고
    • Aggregation and linearity in the provision of intertemporal incentives
    • Holmstrom, B., and P. Milgrom. 1987. Aggregation and linearity in the provision of intertemporal incentives. Econometrica 55 (March): 303-328.
    • (1987) Econometrica , vol.55 , Issue.MARCH , pp. 303-328
    • Holmstrom, B.1    Milgrom, P.2
  • 17
    • 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 (March): 73-108.
    • (1996) Review of Accounting Studies , vol.1 , Issue.MARCH , pp. 73-108
    • Vaysman, I.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.