-
1
-
-
84984267292
-
Intrafirm resource allocation: The economics of transfer pricing and cost allocation in accounting
-
Amershi, A. H., & Cheng, P. (1990). Intrafirm resource allocation: The economics of transfer pricing and cost allocation in accounting. Contemporary Accounting Research, 7, 61-99.
-
(1990)
Contemporary Accounting Research
, vol.7
, pp. 61-99
-
-
Amershi, A.H.1
Cheng, P.2
-
2
-
-
0033433344
-
Negotiated transfer pricing and divisional vs. firm-wide performance evaluation
-
Anctil, R. M., & Dutta, S. (1999). Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. Accounting Review, 74, 87-104.
-
(1999)
Accounting Review
, vol.74
, pp. 87-104
-
-
Anctil, R.M.1
Dutta, S.2
-
4
-
-
0004149461
-
-
Upper Saddle River: Prentice-Hall
-
Atkinson, A. A., Banker, R. D., Kaplan, R. S., & Young, S. M. (2001). Management accounting. Upper Saddle River: Prentice-Hall.
-
(2001)
Management Accounting
-
-
Atkinson, A.A.1
Banker, R.D.2
Kaplan, R.S.3
Young, S.M.4
-
5
-
-
0035602818
-
Incentives versus transaction costs: A theory of procurement contracts
-
Bajari, P., & Tadelis, S. (2001). Incentives versus transaction costs: A theory of procurement contracts. RAND Journal of Economics, 32, 387-407.
-
(2001)
RAND Journal of Economics
, vol.32
, pp. 387-407
-
-
Bajari, P.1
Tadelis, S.2
-
6
-
-
0002013787
-
Intrafirm trade, bargaining power, and specific investments
-
Baldenius, T. (2000). Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies, 5, 27-56.
-
(2000)
Review of Accounting Studies
, vol.5
, pp. 27-56
-
-
Baldenius, T.1
-
7
-
-
33846168488
-
Ownership, incentives and the holdup problem
-
Baldenius, T. (2006). Ownership, incentives and the holdup problem. RAND Journal of Economics, 37, 276-299.
-
(2006)
RAND Journal of Economics
, vol.37
, pp. 276-299
-
-
Baldenius, T.1
-
9
-
-
3943057474
-
Integrating managerial and tax objectives in transfer pricing
-
Baldenius, T., Melumad, N., & Reichelstein, S. (2004). Integrating managerial and tax objectives in transfer pricing. Accounting Review, 79, 591-615.
-
(2004)
Accounting Review
, vol.79
, pp. 591-615
-
-
Baldenius, T.1
Melumad, N.2
Reichelstein, S.3
-
11
-
-
0002018961
-
Negotiated versus cost-based transfer pricing
-
Baldenius, T., Reichelstein, S., & Sahay, S. (1999). Negotiated versus cost-based transfer pricing. Review of Accounting Studies, 4, 67-91.
-
(1999)
Review of Accounting Studies
, vol.4
, pp. 67-91
-
-
Baldenius, T.1
Reichelstein, S.2
Sahay, S.3
-
13
-
-
33644673336
-
Information technology, organizational design, and transfer pricing
-
Dikolli, S., & Vaysman, I. (2006). Information technology, organizational design, and transfer pricing. Journal of Accounting and Economics, 41, 201-234.
-
(2006)
Journal of Accounting and Economics
, vol.41
, pp. 201-234
-
-
Dikolli, S.1
Vaysman, I.2
-
14
-
-
77956171150
-
Decentralized capacity management and internal pricing
-
Dutta, S., & Reichelstein, S. (2010). Decentralized capacity management and internal pricing. Review of Accounting Studies, 15, 442-478.
-
(2010)
Review of Accounting Studies
, vol.15
, pp. 442-478
-
-
Dutta, S.1
Reichelstein, S.2
-
15
-
-
0000030293
-
Control with fairness in transfer pricing
-
Eccles, R. G. (1983). Control with fairness in transfer pricing. Harvard Business Review, 61, 149-161.
-
(1983)
Harvard Business Review
, vol.61
, pp. 149-161
-
-
Eccles, R.G.1
-
16
-
-
0039197818
-
Specific investment under negotiated transfer pricing: An efficiency result
-
Edlin, A., & Reichelstein, S. (1995). Specific investment under negotiated transfer pricing: An efficiency result. Accounting Review, 70, 275-291.
-
(1995)
Accounting Review
, vol.70
, pp. 275-291
-
-
Edlin, A.1
Reichelstein, S.2
-
17
-
-
0030351631
-
Changes in background risk and risk taking behavior
-
Eeckhoudt, L., Gollier, C., & Schlesinger, H. (1996). Changes in background risk and risk taking behavior. Econometrica, 64, 683-689.
-
(1996)
Econometrica
, vol.64
, pp. 683-689
-
-
Eeckhoudt, L.1
Gollier, C.2
Schlesinger, H.3
-
20
-
-
66049129854
-
An economic perspective on transfer pricing
-
C. S. Chapman, A. G. Hopwood, and M. D. Shields (Eds.), Oxford: Elsevier
-
Göx, R. F., & Schiller, U. (2007). An economic perspective on transfer pricing. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (Vol. 2, pp. 673-695). Oxford: Elsevier.
-
(2007)
Handbook of Management Accounting Research
, vol.2
, pp. 673-695
-
-
Göx, R.F.1
Schiller, U.2
-
21
-
-
0001066590
-
Asymmetric information, incentives, and intrafirm resource allocation
-
Harris, M., Kriebel, C. H., & Raviv, A. (1982). Asymmetric information, incentives, and intrafirm resource allocation. Management Science, 28, 604-620.
-
(1982)
Management Science
, vol.28
, pp. 604-620
-
-
Harris, M.1
Kriebel, C.H.2
Raviv, A.3
-
22
-
-
0000507506
-
On the economics of transfer pricing
-
Hirshleifer, J. (1956). On the economics of transfer pricing. Journal of Business, 29, 172-184.
-
(1956)
Journal of Business
, vol.29
, pp. 172-184
-
-
Hirshleifer, J.1
-
23
-
-
33750905223
-
Transfer pricing and organizational form
-
Holmström, B., & Tirole, J. (1991). Transfer pricing and organizational form. Journal of Law, Economics, and Organization, 7, 201-228.
-
(1991)
Journal of Law, Economics, and Organization
, vol.7
, pp. 201-228
-
-
Holmström, B.1
Tirole, J.2
-
24
-
-
33746238300
-
Divisional performance measurement and transfer pricing for intangible assets
-
Johnson, N. B. (2006). Divisional performance measurement and transfer pricing for intangible assets. Review of Accounting Studies, 11, 339-365.
-
(2006)
Review of Accounting Studies
, vol.11
, pp. 339-365
-
-
Johnson, N.B.1
-
25
-
-
0002541131
-
Precautionary saving in the small and in the large
-
Kimball, M. S. (1990). Precautionary saving in the small and in the large. Econometrica, 58, 53-73.
-
(1990)
Econometrica
, vol.58
, pp. 53-73
-
-
Kimball, M.S.1
-
26
-
-
66049142860
-
-
Working paper, University of Hannover, Hannover. Available at SSRN
-
Lengsfeld, S., Pfeiffer, T., & Schiller, U. (2006). Centralized versus decentralized transfer pricing and cost-system choice. Working paper, University of Hannover, Hannover. Available at SSRN: http://ssrn. com/abstract=925170.
-
(2006)
Centralized versus decentralized transfer pricing and cost-system choice
-
-
Lengsfeld, S.1
Pfeiffer, T.2
Schiller, U.3
-
27
-
-
0000175219
-
Rationalizability, learning, and equilibrium in games with strategic complementarities
-
Milgrom, P., & Roberts, J. (1990). Rationalizability, learning, and equilibrium in games with strategic complementarities. Econometrica, 58, 1255-1277.
-
(1990)
Econometrica
, vol.58
, pp. 1255-1277
-
-
Milgrom, P.1
Roberts, J.2
-
28
-
-
85028098597
-
Berry remembered as bringing economics to transfer pricing with du Pont testimony
-
Moses, M. (2007). Berry remembered as bringing economics to transfer pricing with du Pont testimony. TM Transfer Pricing Report, 16, 346.
-
(2007)
TM Transfer Pricing Report
, vol.16
, pp. 346
-
-
Moses, M.1
-
29
-
-
85077581788
-
Option contracts and renegotiation: A solution to the hold-up problem
-
Nöldeke, G., & Schmidt, K. M. (1995). Option contracts and renegotiation: A solution to the hold-up problem. RAND Journal of Economics, 26, 163-179.
-
(1995)
RAND Journal of Economics
, vol.26
, pp. 163-179
-
-
Nöldeke, G.1
Schmidt, K.M.2
-
31
-
-
33847050150
-
Internal markets or hierarchies: Transfer prices or budgets?
-
Pfeiffer, T., & Wagner, J. (2007). Internal markets or hierarchies: Transfer prices or budgets? Journal of Economics and Business, 59, 177-209.
-
(2007)
Journal of Economics and Business
, vol.59
, pp. 177-209
-
-
Pfeiffer, T.1
Wagner, J.2
-
34
-
-
0001976109
-
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
-
35
-
-
0000681481
-
A model of negotiated transfer pricing
-
Vaysman, I. (1998). A model of negotiated transfer pricing. Journal of Accounting and Economics, 25, 349-384.
-
(1998)
Journal of Accounting and Economics
, vol.25
, pp. 349-384
-
-
Vaysman, I.1
-
36
-
-
0001779541
-
Transfer pricing under asymmetric information-an evaluation of alternative methods
-
Wagenhofer, A. (1994). Transfer pricing under asymmetric information-an evaluation of alternative methods. European Accounting Review, 3, 71-103.
-
(1994)
European Accounting Review
, vol.3
, pp. 71-103
-
-
Wagenhofer, A.1
|