Cross-subsidization, cost allocation, and tacit coordination

Review of Accounting Studies

Volumn 2, Issue 3, 1998, Pages 265-293

  Hughes, John S ^a   Kao, Jennifer L ^b  

^a DUKE UNIVERSITY   (United States)

^b UNIVERSITY OF WATERLOO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 54649084164     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1018326914717     Document Type: Article

References (24)

1. Allaz, B. (1992). "Oligopoly, Uncertainty and Strategic Forward Transactions." Internationaljournal of Industrial Organization 10, 297-308.
2. Alles, M., and S. Datar. (1995). "Transfer Pricing and Strategic Product Costing." Working paper, University of Texas at Austin.
3. Bagwell, K. (1995). "Commitment and Observability in Games." Games and Economic Behavior 6,271-280.
4. Banker, R. D., and J. S. Hughes. (1994). "Product Costing and Pricing." The Accounting Review 69(3), 479-494.
5. Brandenburger, A. M, and B. J. Nalebuff. (1996). Co-opetition. New York: Doubleday.
6. Brander, J. A., and J. R. Lewis. (1986). "Oligopoly and Financial Structure: The Limited Liability Effect." American Economic Reivew 76(5), 956-970.
7. Brander, J. A., and B.J.Spencer. (1983). "Strategic Commitment with R&D: The Symmetric Case." Belljournal of Economics 14(1), 225-235.
8. Bulow, J., J. Geanakoplos, and P. Klemperer. (1985). "Multimarket Oligopoly: Strategic Substitutes and Complements." Journal of Political Economy 93,488-511.
9. Cavalluzzo, K. S., C. D. Ittner, and D. F. Larcker. (1997). "Competition and Cost Allocation Changes in Government Agencies: Evidence of the Federal Reserve." Working paper, University of Pennsylvania.
10. Edwards, C. D. (1955). "Conglomerate Bigness as a Source of Power." Business Concentration and Price Policy, NBER Conference Report, Princeton: Princeton University Press.
11. Fershtman, C., and K. Judd. (1987). "Equilibrium Incentive in Oligopoly." American Economic Review 77(5), 927-940.
12. Gal-Or, E. (1993). "Strategic Cost Allocation." The Journal of Industrial Economics XLI (December), 387-402.
13. Hansen, S. C., and R. P. Magee. (1993). "Capacity Cost and Capacity Allocations." Contemporary Accounting Research 9 (Spring), 635-660.
14. Holmstrom, B., and P. Milgrom. (1987). "Aggregation and Linearity in the Provision of Intertemporal Incentives." Econometrica 55, 303-328.
15. Hughes, J. S., and J. L. Kao. (1997). "Strategic Forward Contracting and Observability." International Journal of Industrial Organization 16, 121-133.
16. Hughes, J. S., and J. H. Scheiner. (1980). "Efficiency Properties of Mutually Satisfactory Cost Allocations." The Accounting Review 55(1), 85-95.
17. Jensen, D. L. (1977). "A Class of Mutually Satisfactory Allocations." The Accounting Review (October), 842-856.
18. Kaplan, R., and G. Thompson. (1971). "Overhead Allocation via Mathematical Programming Models." The Accounting Review (April), 352-364.
19. Magee, R. P. (1988). "Variable Cost Allocation in a Principal/Agent Setting." The Accounting Review 63(1), 42-54.
20. Porter, M. E. (1985). Competitive Advantage. New York, NY: The Free Press
21. Rajan, M. V. (1992). "Cost Allocation in Multiagent Settings." The Accounting Review 67(3), 527-545.
22. Schwanz, M., and E. A. Thompson. (1986). "Divisionalization and Entry Deterrence." Quarterly Journal of Economics CI(2), 307-312.
23. Viscusi, W. K., J. M. Vernon, and J. E. Harrington, Jr. (1995). Economics of Regulation and Antitrust. Cambridge, MA: The MIT Press.
24. Zimmerman, J. (1979). "The Costs and Benefits of Cost Allocations." The Accounting Review 54(3), 504-521.