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ArticleA model of cost-based transfer pricing

Igor Vaysman1996

Article1996

A model of cost-based transfer pricing

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

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

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References

1981Optimal Auction Design 2010Cost Accounting: A Managerial Emphasis,1967Hierarchical Control and Optimum Firm Size 1983Advanced Management Accounting 1982Optimal coordination mechanisms in generalized principal–agent problems 1990Agency research in managerial accounting: A second look 1956On the Economics of Transfer Pricing 1982Asymmetric Information, Incentives and Intrafirm Resource Allocation

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1999Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation 2013Game Theory and Business Applications 2006An Economic Perspective on Transfer Pricing 2006External and Internal Pricing in Multidivisional Firms 1998A model of negotiated transfer pricing 2000Strategic transfer pricing, absorption costing, and observability 2000Intrafirm Trade, Bargaining Power, and Specific Investments

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Details

Year1996

Typearticle

Published1996-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations101

Files0 public / 0

ShelfAccounting and Organizational Management

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doi10.1007/bf00565413

openalex_workW3122895159

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2000Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices