메뉴 건너뛰기




Volumn 8, Issue 2, 1999, Pages 265-286

Transfer prices and incentive contracts in vertically-integrated divisionalized companies

Author keywords

[No Author keywords available]

Indexed keywords


EID: 36849059980     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/096381899336032     Document Type: Article
Times cited : (4)

References (25)
  • 1
    • 84984267292 scopus 로고
    • Intrafirm resource allocation: the economics of transfer pricing and cost allocations in accounting
    • Amershi, A., and Cheng, P., 1990. Intrafirm resource allocation: the economics of transfer pricing and cost allocations in accounting. Contemporary Accounting Research, 7 (1): 61–99.
    • (1990) Contemporary Accounting Research , vol.7 , Issue.1 , pp. 61-99
    • Amershi, A.1    Cheng, P.2
  • 3
    • 84912189929 scopus 로고
    • Optimization, decentralization, and internal pricing in business firms
    • Western Data Processing Center, Graduate School of Business Administration, UCLA, In
    • Arrow, K. J., 1959. “ Optimization, decentralization, and internal pricing in business firms ”. In Contributions to Scientific Research in Management, 9–18. Western Data Processing Center, Graduate School of Business Administration, UCLA.
    • (1959) Contributions to Scientific Research in Management , pp. 9-18
    • Arrow, K.J.1
  • 4
    • 0002241294 scopus 로고
    • Sensitivity, precision, and linear aggregation of signals for performance evaluation
    • Spring, and
    • Banker, R. D., and Datar, S. M., 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research, Spring: 21–39.
    • (1989) Journal of Accounting Research , pp. 21-39
    • Banker, R.D.1    Datar, S.M.2
  • 5
    • 0010897714 scopus 로고
    • Decomposition, pricing for decentralization and external economies
    • September, and
    • Baumol, W. J., and Fabian, T., 1964. Decomposition, pricing for decentralization and external economies. Management Science, September: 1–32.
    • (1964) Management Science , pp. 1-32
    • Baumol, W.J.1    Fabian, T.2
  • 6
    • 0011691658 scopus 로고
    • Compensation and transfer pricing in a principal-agent model
    • February, and
    • Besanko, D., and Sibley, D. S., 1991. Compensation and transfer pricing in a principal-agent model. International Economic Review, February: 55–68.
    • (1991) International Economic Review , pp. 55-68
    • Besanko, D.1    Sibley, D.S.2
  • 11
    • 62549132833 scopus 로고
    • The Amos Tuck School of Business Administration, Dartmouth College, quoted in: Anthony, R. N. and Govindarajan, V. (1998) Management Control Systems, 9th edn. Maidenhead: McGraw-Hill
    • Govindarajan, V., 1994. Profit center measurement: an empirical study, The Amos Tuck School of Business Administration, Dartmouth College. quoted in: Anthony, R. N. and Govindarajan, V. (1998) Management Control Systems, 9th edn. Maidenhead: McGraw-Hill
    • (1994) Profit center measurement: an empirical study
    • Govindarajan, V.1
  • 12
    • 0442273927 scopus 로고
    • Reflections on “social costs and benefits and the transfer pricing problem
    • Groves, T., and Loeb, M., 1976. Reflections on “social costs and benefits and the transfer pricing problem”. Journal of Public Economics, 5: 353–359.
    • (1976) Journal of Public Economics , vol.5 , pp. 353-359
    • Groves, T.1    Loeb, M.2
  • 13
    • 0001066590 scopus 로고
    • Asymmetric information, incentives and intrafirm resource allocation
    • Harris, M., Kriebel, C. H., and Raviv, A., 1982. Asymmetric information, incentives and intrafirm resource allocation. Management Science, 28 (6): 604–620.
    • (1982) Management Science , vol.28 , Issue.6 , pp. 604-620
    • Harris, M.1    Kriebel, C.H.2    Raviv, A.3
  • 14
    • 0000507506 scopus 로고
    • On the economics of transfer pricing
    • July
    • Hirshleifer, J., 1956. On the economics of transfer pricing. Journal of Business, July: 172–183.
    • (1956) Journal of Business , pp. 172-183
    • Hirshleifer, J.1
  • 15
    • 0042285427 scopus 로고
    • Economics of the decentralized firm
    • April
    • Hirshleifer, J., 1957. Economics of the decentralized firm. Journal of Business, April: 96–108.
    • (1957) Journal of Business , pp. 96-108
    • Hirshleifer, J.1
  • 18
    • 0010144548 scopus 로고
    • Risk sharing and transfer price systems under uncertainty
    • Spring
    • Kanodia, C., 1979. Risk sharing and transfer price systems under uncertainty. Journal of Accounting Research, Spring: 74–98.
    • (1979) Journal of Accounting Research , pp. 74-98
    • Kanodia, C.1
  • 20
    • 0000440758 scopus 로고
    • An approach to transfer pricing under uncertainty
    • Autumn, and
    • Ronen, J., and Balachandran, K. R., 1988. An approach to transfer pricing under uncertainty. Journal of Accounting Research, Autumn: 300–314.
    • (1988) Journal of Accounting Research , pp. 300-314
    • Ronen, J.1    Balachandran, K.R.2
  • 21
    • 0002955738 scopus 로고
    • Transfer pricing for divisional autonomy
    • Spring, and
    • Ronen, J., and McKinney, G., III. 1970. Transfer pricing for divisional autonomy. Journal of Accounting Research, Spring: 99–112.
    • (1970) Journal of Accounting Research , pp. 99-112
    • Ronen, J.1    McKinney, G.2
  • 24
    • 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
  • 25
    • 0001779541 scopus 로고
    • Transfer pricing under asymmetric information
    • Wagenhofer, A., 1994. Transfer pricing under asymmetric information. European Accounting Review, 3: 71–104.
    • (1994) European Accounting Review , vol.3 , pp. 71-104
    • Wagenhofer, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.