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Divisional performance measurement and transfer pricing for intangible assets
16 references·6 citing·33 second hop
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References

  • 1987The Economic Institutions of Capitalism14,787 cited
  • 1986The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration9,369 cited
  • 1987The Economic Institutions of Capitalism1,305 cited
  • 1994Renegotiation Design with Unverifiable Information572 cited
  • 1999Cooperative Investments and the Value of Contracting500 cited
  • 1956On the Economics of Transfer Pricing487 cited
  • 1995Option Contracts and Renegotiation: A Solution to the Hold-up Problem451 cited
  • 1995Holdups, Standard Breach Remedies, and Optimal Investment401 cited
  • 1991Incomplete Contracts, Specific Investments, and Risk Sharing290 cited
  • 2004Integrating Managerial and Tax Objectives in Transfer Pricing186 cited
  • 1998Sequential Investments and Options to Own183 cited
  • 1999Dynamic incentives and responsibility accounting151 cited
  • 1999Negotiated versus Cost-Based Transfer Pricing125 cited
  • 1995Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.122 cited
  • 2003Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts104 cited

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1996
A model of cost-based transfer pricing
101 cited

Cited by

  • 2011Gray Markets and Multinational Transfer Pricing50 cited
  • 2006An Economic Perspective on Transfer Pricing45 cited
  • 2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*41 cited
  • 2013Multinational transfer pricing: A transaction cost and resource based view39 cited
  • 2008Pricing Internal Trade to Get a Leg up on External Rivals31 cited
  • 2012Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective30 cited