메뉴 건너뛰기




Volumn 20, Issue 3, 2011, Pages 521-550

Strategic Transfer Pricing and Social Welfare under Product Differentiation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 79954590836     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180.2010.496256     Document Type: Article
Times cited : (13)

References (47)
  • 1
    • 0032050199 scopus 로고    scopus 로고
    • Strategic transfer pricing
    • Alles, M. and Datar, S. 1998. Strategic transfer pricing. Management Science, 44(4): 451-461.
    • (1998) Management Science , vol.44 , Issue.4 , pp. 451-461
    • Alles, M.1    Datar, S.2
  • 2
    • 84984267292 scopus 로고
    • Intrafirm resource allocation: the economics of transfer pricing and cost allocations in accounting
    • Amershi, J. 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, J.1    Cheng, P.2
  • 3
    • 0033433344 scopus 로고    scopus 로고
    • Negotiated transfer pricing and divisional vs. firm-wide performance evaluation
    • Anctil, R. M. and Dutta, S. 1999. Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. Accounting Review, 74(1): 87-104.
    • (1999) Accounting Review , vol.74 , Issue.1 , pp. 87-104
    • Anctil, R.M.1    Dutta, S.2
  • 4
    • 34250750817 scopus 로고    scopus 로고
    • Interacting supply chain distortions: the pricing of internal transfers and external procurement
    • Arya, A. and Mittendorf, B. 2007. Interacting supply chain distortions: the pricing of internal transfers and external procurement. Accounting Review, 82(3): 551-580.
    • (2007) Accounting Review , vol.82 , Issue.3 , pp. 551-580
    • Arya, A.1    Mittendorf, B.2
  • 5
    • 0002013787 scopus 로고    scopus 로고
    • Intrafirm trade, bargaining power and specific investments
    • Baldenius, T. 2000. Intrafirm trade, bargaining power and specific investments. Review of Accounting Studies, 5(1): 27-56.
    • (2000) Review of Accounting Studies , vol.5 , Issue.1 , pp. 27-56
    • Baldenius, T.1
  • 7
    • 3943057474 scopus 로고    scopus 로고
    • Integrating managerial and tax objectives in transfer pricing
    • Baldenius, T., Melumad, N. and Reichelstein, S. 2004. Integrating managerial and tax objectives in transfer pricing. Accounting Review, 79(3): 591-615.
    • (2004) Accounting Review , vol.79 , Issue.3 , pp. 591-615
    • Baldenius, T.1    Melumad, N.2    Reichelstein, S.3
  • 8
    • 84984204627 scopus 로고
    • Optimal transfer pricing under postcontract information
    • Banker, R. D. and Datar, S. M. 1992. Optimal transfer pricing under postcontract information. Contemporary Accounting Research, 8(2): 329-352.
    • (1992) Contemporary Accounting Research , vol.8 , Issue.2 , pp. 329-352
    • Banker, R.D.1    Datar, S.M.2
  • 9
    • 3042542943 scopus 로고    scopus 로고
    • Transfer pricing and hold-ups in supply chains
    • Böckem, S. and Schiller, U. 2004. Transfer pricing and hold-ups in supply chains. German Economic Review, 5(2): 211-230.
    • (2004) German Economic Review , vol.5 , Issue.2 , pp. 211-230
    • Böckem, S.1    Schiller, U.2
  • 13
    • 33746212349 scopus 로고    scopus 로고
    • Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments
    • Chwolka, A. and Simons, D. 2003. Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments. European Accounting Review, 12(1): 47-76.
    • (2003) European Accounting Review , vol.12 , Issue.1 , pp. 47-76
    • Chwolka, A.1    Simons, D.2
  • 14
    • 34249769019 scopus 로고
    • Vertical integration versus vertical separation: an equilibrium model
    • Cyrenne, P. 1994. Vertical integration versus vertical separation: an equilibrium model. Review of Industrial Organization, 9(3): 311-322.
    • (1994) Review of Industrial Organization , vol.9 , Issue.3 , pp. 311-322
    • Cyrenne, P.1
  • 15
    • 0039197818 scopus 로고
    • Specific investment under negotiated transfer pricing: an efficiency result
    • Edlin, A. S. and Reichelstein, S. 1995. Specific investment under negotiated transfer pricing: an efficiency result. Accounting Review, 70(2): 275-291.
    • (1995) Accounting Review , vol.70 , Issue.2 , pp. 275-291
    • Edlin, A.S.1    Reichelstein, S.2
  • 18
    • 84855948347 scopus 로고    scopus 로고
    • European Competitive Telecommunications Association (2003) Submission to the ERG on Remedies, 3 July
    • European Competitive Telecommunications Association (2003) Submission to the ERG on Remedies, 3 July.
  • 20
    • 0001589592 scopus 로고
    • Equilibrium incentives in oligopoly
    • Fershtman, C. and Judd, K. L. 1987. Equilibrium incentives in oligopoly. American Economic Review, 77(5): 927-940.
    • (1987) American Economic Review , vol.77 , Issue.5 , pp. 927-940
    • Fershtman, C.1    Judd, K.L.2
  • 21
    • 40249098494 scopus 로고    scopus 로고
    • Access regulation and strategic transfer pricing
    • Fjell, K. and Foros, Ø. 2008. Access regulation and strategic transfer pricing. Management Accounting Research, 19(1): 18-31.
    • (2008) Management Accounting Research , vol.19 , Issue.1 , pp. 18-31
    • Fjell, K.1    Foros, O.2
  • 22
    • 14844365170 scopus 로고
    • Excessive retailing at the Bertrand equilibria
    • Gal-Or, E. 1990. Excessive retailing at the Bertrand equilibria. Canadian Journal of Economics, 23(2): 294-304.
    • (1990) Canadian Journal of Economics , vol.23 , Issue.2 , pp. 294-304
    • Gal-Or, E.1
  • 23
    • 0001202370 scopus 로고
    • Duopolistic vertical restraints
    • Gal-Or, E. 1991. Duopolistic vertical restraints. European Economic Review, 35(6): 1237-1253.
    • (1991) European Economic Review , vol.35 , Issue.6 , pp. 1237-1253
    • Gal-Or, E.1
  • 24
    • 0041910142 scopus 로고    scopus 로고
    • Strategic transfer pricing, absorption costing, and observability
    • Göx, R. F. 2000. Strategic transfer pricing, absorption costing, and observability. Management Accounting Research, 11(3): 327-348.
    • (2000) Management Accounting Research , vol.11 , Issue.3 , pp. 327-348
    • Göx, R.F.1
  • 25
    • 66049129854 scopus 로고    scopus 로고
    • An economic perspective on transfer pricing
    • In: Chapman C. S., Hopwood A. G., Shields M. D., editors Oxford: Elsevier
    • Göx, R. F. and Schiller, U. 2007. "An economic perspective on transfer pricing". In Handbook of Management Accounting Research, Edited by: Chapman, C. S., Hopwood, A. G. and Shields, M. D. Vol. 2, 673-693. Oxford: Elsevier.
    • (2007) Handbook of Management Accounting Research , vol.2 , pp. 673-693
    • Göx, R.F.1    Schiller, U.2
  • 26
    • 0001711975 scopus 로고    scopus 로고
    • A note on price and quantity competition in differentiated oligopolies
    • Hackner, J. 2000. A note on price and quantity competition in differentiated oligopolies. Journal of Economic Theory, 93(2): 233-239.
    • (2000) Journal of Economic Theory , vol.93 , Issue.2 , pp. 233-239
    • Hackner, J.1
  • 27
    • 66049089804 scopus 로고    scopus 로고
    • Information management with specific investments and cost-based transfer prices
    • Hinss, S., Kunz, A. H. and Pfeiffer, T. 2005. Information management with specific investments and cost-based transfer prices. European Accounting Review, 14(4): 815-838.
    • (2005) European Accounting Review , vol.14 , Issue.4 , pp. 815-838
    • Hinss, S.1    Kunz, A.H.2    Pfeiffer, T.3
  • 28
    • 0000507506 scopus 로고
    • On the economics of transfer pricing
    • Hirshleifer, J. 1956. On the economics of transfer pricing. Journal of Business, 29(3): 172-189.
    • (1956) Journal of Business , vol.29 , Issue.3 , pp. 172-189
    • Hirshleifer, J.1
  • 29
    • 54649084164 scopus 로고    scopus 로고
    • Cross-subsidization, cost allocation, and tacit coordination
    • Hughes, J. and Kao, J. 1998. Cross-subsidization, cost allocation, and tacit coordination. Review of Accounting Studies, 2(3): 265-293.
    • (1998) Review of Accounting Studies , vol.2 , Issue.3 , pp. 265-293
    • Hughes, J.1    Kao, J.2
  • 30
    • 84867970970 scopus 로고    scopus 로고
    • Coexistence of strategic vertical separation and integration
    • Jansen, J. 2003. Coexistence of strategic vertical separation and integration. International Journal of Industrial Organization, 21(5): 699-716.
    • (2003) International Journal of Industrial Organization , vol.21 , Issue.5 , pp. 699-716
    • Jansen, J.1
  • 31
    • 0010950799 scopus 로고
    • Pricing decisions in U.K. manufacturing and service companies
    • Mills, R. W. 1988. Pricing decisions in U.K. manufacturing and service companies. Management Accounting (UK), 66(November): 38-39.
    • (1988) Management Accounting (UK) , vol.66 , Issue.November , pp. 38-39
    • Mills, R.W.1
  • 32
    • 0346985147 scopus 로고    scopus 로고
    • Impact of competition and taxes on responsibility center organization and transfer prices
    • Narayanan, V. and Smith, M. 2000. Impact of competition and taxes on responsibility center organization and transfer prices. Contemporary Accounting Research, 17(3): 491-529.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.3 , pp. 491-529
    • Narayanan, V.1    Smith, M.2
  • 33
    • 84855923117 scopus 로고    scopus 로고
    • Public Utility Commission of Texas (1998) Comment of the Staff of the Bureau of Economics of the Federal Trade Commission, 19 June
    • Public Utility Commission of Texas (1998) Comment of the Staff of the Bureau of Economics of the Federal Trade Commission, 19 June.
  • 34
    • 0000440758 scopus 로고
    • An approach to transfer pricing under uncertainty
    • Ronen, J. and Balachandran, K. 1988. An approach to transfer pricing under uncertainty. Journal of Accounting Research, 26(2): 300-314.
    • (1988) Journal of Accounting Research , vol.26 , Issue.2 , pp. 300-314
    • Ronen, J.1    Balachandran, K.2
  • 35
    • 29244472310 scopus 로고    scopus 로고
    • Information management and transfer pricing
    • Schiller, U. 1999. Information management and transfer pricing. European Accounting Review, 8(4): 655-673.
    • (1999) European Accounting Review , vol.8 , Issue.4 , pp. 655-673
    • Schiller, U.1
  • 36
    • 0000591294 scopus 로고    scopus 로고
    • Transfer pricing as a strategic device for decentralized multinationals
    • Schjelderup, G. and Sørgard, L. 1997. Transfer pricing as a strategic device for decentralized multinationals. International Tax and Public Finance, 4(3): 277-290.
    • (1997) International Tax and Public Finance , vol.4 , Issue.3 , pp. 277-290
    • Schjelderup, G.1    Sørgard, L.2
  • 37
    • 76249116154 scopus 로고    scopus 로고
    • Decentralization, transfer pricing, and tacit collusion
    • Shor, M. and Chen, H. 2009. Decentralization, transfer pricing, and tacit collusion. Contemporary Accounting Research, 26(2): 581-604.
    • (2009) Contemporary Accounting Research , vol.26 , Issue.2 , pp. 581-604
    • Shor, M.1    Chen, H.2
  • 38
    • 0001168160 scopus 로고
    • Price and quantity competition in a differentiated duopoly
    • Singh, N. and Vives, X. 1984. Price and quantity competition in a differentiated duopoly. RAND Journal of Economics, 15(4): 546-554.
    • (1984) RAND Journal of Economics , vol.15 , Issue.4 , pp. 546-554
    • Singh, N.1    Vives, X.2
  • 39
    • 36849059980 scopus 로고    scopus 로고
    • Transfer prices and incentive contracts in vertically-integrated divisionalized companies
    • Slof, E. J. 1999. Transfer prices and incentive contracts in vertically-integrated divisionalized companies. European Accounting Review, 8(2): 265-286.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 265-286
    • Slof, E.J.1
  • 40
    • 0039818134 scopus 로고
    • Canadian transfer pricing practices
    • Tang, R. Y. W. 1980. Canadian transfer pricing practices. CA Magazine (Can.), March: 32-38.
    • (1980) CA Magazine (Can.) , pp. 32-38
    • Tang, R.Y.W.1
  • 41
    • 0002347436 scopus 로고
    • Transfer pricing in the 1990's
    • Tang, R. Y. W. 1992. Transfer pricing in the 1990's. Management Accounting, 73(2): 22-26.
    • (1992) Management Accounting , vol.73 , Issue.2 , pp. 22-26
    • Tang, R.Y.W.1
  • 42
    • 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(1): 73-108.
    • (1996) Review of Accounting Studies , vol.1 , Issue.1 , pp. 73-108
    • Vaysman, I.1
  • 43
    • 0000681481 scopus 로고    scopus 로고
    • A model of negotiated transfer pricing
    • Vaysman, I. 1998. A model of negotiated transfer pricing. Journal of Accounting and Economics, 25(3): 349-384.
    • (1998) Journal of Accounting and Economics , vol.25 , Issue.3 , pp. 349-384
    • Vaysman, I.1
  • 44
    • 0001779541 scopus 로고
    • Transfer pricing under asymmetric information
    • Wagenhofer, A. 1994. Transfer pricing under asymmetric information. European Accounting Review, 3(1): 71-104.
    • (1994) European Accounting Review , vol.3 , Issue.1 , pp. 71-104
    • Wagenhofer, A.1
  • 45
    • 3042600766 scopus 로고    scopus 로고
    • Negotiated transfer pricing, specific investment, and optimal capacity choice
    • Wielenberg, S. 2000. Negotiated transfer pricing, specific investment, and optimal capacity choice. Review of Accounting Studies, 5(3): 197-216.
    • (2000) Review of Accounting Studies , vol.5 , Issue.3 , pp. 197-216
    • Wielenberg, S.1
  • 47
    • 0034359579 scopus 로고    scopus 로고
    • Decentralization and transfer pricing under oligopoly
    • Zhao, L. 2000. Decentralization and transfer pricing under oligopoly. Southern Economic Journal, 67(2): 414-426.
    • (2000) Southern Economic Journal , vol.67 , Issue.2 , pp. 414-426
    • Zhao, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.