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Divisional performance measurement and transfer pricing for intangible assets · Study

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ArticleDivisional performance measurement and transfer pricing for intangible assets

Nicole Bastian Johnson2006

OA

Articlegreen2006

Divisional performance measurement and transfer pricing for intangible assets

Nicole Bastian Johnson

60 citations·0/0 files stored·Review of Accounting Studies

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Corporate Taxation and Avoidance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1987The Economic Institutions of Capitalism 1986The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration 1987The Economic Institutions of Capitalism 1994Renegotiation Design with Unverifiable Information 1999Cooperative Investments and the Value of Contracting 1956On the Economics of Transfer Pricing 1995Option Contracts and Renegotiation: A Solution to the Hold-up Problem 1995Holdups, Standard Breach Remedies, and Optimal Investment

Cited by

2011Gray Markets and Multinational Transfer Pricing 2006An Economic Perspective on Transfer Pricing 2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*2013Multinational transfer pricing: A transaction cost and resource based view 2008Pricing Internal Trade to Get a Leg up on External Rivals 2012Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective

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2006An Economic Perspective on Transfer Pricingpreprint · 16 shared references 2006An Economic Perspective on Transfer Pricingchapter · 12 shared references 2011Cost-based transfer pricingarticle · 11 shared references 2012Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspectivechapter · 10 shared references 2011Strategic Incentives for Keeping One Set of Books in International Transfer Pricingarticle · 10 shared references 1998Alternative Verfahren zur Bestimmung innerbetrieblicher Verrechnungspreisearticle · 9 shared references

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Year2006

Typearticle

Published2006-05-16

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations60

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/s11142-006-9006-z

openalex_workW2092014772

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