Information management and transfer pricing

European Accounting Review

Volumn 8, Issue 4, 1999, Pages 655-673

  Schiller, Ulf ^a  

^a UNIVERSITY OF TÜBINGEN   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 29244472310     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/096381899335754     Document Type: Article

References (25)

1. Chenhall, Robert H., 1979. Some elements of organisational control in Australian divisionalised firms. Australian Journal of Management, 4 (2): 1–36.
2. Coenenberg, Adolf G., 1993. Kostenrechnung und Kostenanalyse, 2nd edn., Landsberg am Lech: Moderne Industrie.
3. Demski, Joel S., 1994. Managerial Uses of Accounting Information, Dordrecht: Kluwer.
4. Dewatripont, Mathias. 1988. Commitment through renegotiation-proof contracts with third parties. Review of Economic Studies, 55 (3): 377–390.
5. Drumm, Hans J., 1973. Zustand und Problematik der Verrechnungspreisbildung in deutschen Industrieunternehmungen. Zeitschrift für betriebswirtschaftliche Forschung,: 91–107. Special issue
6. Eccles, Robert G., and White, Harrison C., 1988. Price and authority in inter-profit center transactions. American Journal of Sociology, 94: S17–S51. Special issue
7. Grossman, Sanford J., and Hart, Oliver D., 1986. The costs and benefits of ownership: a theory of vertical and lateral integration. Journal of Political Economy, 94 (4): 691–719.
8. Guesnerie, Roger, and Laffont, Jean-Jacques. 1984. A complete solution to a class of principal-agent problems with an application to the control of a self-managed firm. Journal of Public Economics, 25 (3): 329–369.
9. Hart, Oliver. 1995. Firms, Contracts, and Financial Structure, Oxford: Clarendon Press.
10. Holmström, Bengt. 1982. Moral hazard in teams. Bell Journal of Economics, 13: 324–340.
11. Horngren, Charles T., Foster, George, and Datar, Sirikant M., 1994. Cost Accounting. A Managerial Emphasis, 8th edn., Englewood Cliffs, NJ: Prentice-Hall.
12. Melumad, Nahum, Mookherjee, Dilip, and Reichelstein, Stefan. 1997. Contract complexity, incentives, and the value of delegation. Journal of Economics and Management Strategy, 6 (2): 257–289.
13. Mookherjee, Dilip, and Reichelstein, Stefan. 1992. An analysis of alternative transfer pricing rules, Berkeley: University of California. Seminar notes
14. Mostafa, A., Sharp, J., and Howard, K., 1984. Transfer pricing - a survey using discriminant analysis. Omega, 12 (5): 465–474.
15. Popp, Peter, and Theisen, Manuel R., 1987. Verrechnungspreisermittlung bei internationalen Konzernen. Der Betrieb, 40 (39): 1949–1954.
16. Schiller, Ulf. 1999. Decentralized information acquisition, Universität Tübingen. Working paper
17. Tang, Roger Y. W., 1979. Transfer Pricing Practices in the United States and Japan, New York: Praeger.
18. Tang, Roger Y. W., 1980. Canadian transfer-pricing practices. CA Magazine,: 32–38.
19. Tang, Roger Y., Walter, C. K., and Raymond, Robert H., 1979. Transfer pricing - Japanese vs. American style. Management Accounting,: 12–16.
20. Topkis, Donald M., 1978. Minimizing a submodular function on a lattice. Operations Research, 26 (2): 305–321.
21. Vancil, Richard F., 1978. Decentralization: Managerial Ambiguity by Design, Homewood, IL: Dow Jones-Irwin.
22. Vaysman, Igor. 1996. A model of cost-based transfer pricing. Review of Accounting Studies, 1 (1): 73–106.
23. Vaysman, Igor. 1998. A model of negotiated transfer pricing. Journal of Accounting and Economics, 25: 349–384.
24. Wagenhofer, Alfred. 1994. Transfer pricing under asymmetric information - an evaluation of alternative methods. European Accounting Review, 3: 71–104.
25. Weilenmann, Paul. 1989. Dezentrale Führung: Leistungsbeurteilung und Verrechnungspreise. Zeitschrift für Betriebswirtschaft, 59 (9): 932–956.