References

• 2010Cost Accounting: A Managerial Emphasis,2,496 cited
• 2011Accounting for Decision Making and Control675 cited
• 1956On the Economics of Transfer Pricing487 cited
• 1988Price and Authority in Inter-Profit Center Transactions251 cited
• 2004Integrating Managerial and Tax Objectives in Transfer Pricing186 cited
• 1998Sequential Investments and Options to Own183 cited
• 1995Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.122 cited
• 1998Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America106 cited
• 1996A model of cost-based transfer pricing101 cited
• 2006External and Internal Pricing in Multidivisional Firms93 cited
• 2005Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices83 cited
• 2000Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices71 cited
• 2003Transfer Pricing Based on Actual Cost68 cited
• 1998Taxing Multinationals67 cited
• 2011Cost-based transfer pricing66 cited
• 2002Tax and Incentive Trade-Offs in Multinational Transfer Pricing