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A model of cost-based transfer pricing

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References

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1999Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation100 cited
2013Game Theory and Business Applications98 cited
2006An Economic Perspective on Transfer Pricing95 cited
2006External and Internal Pricing in Multidivisional Firms93 cited
1998A model of negotiated transfer pricing87 cited
2000Strategic transfer pricing, absorption costing, and observability83 cited
2000Intrafirm Trade, Bargaining Power, and Specific Investments76 cited
2000Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices71 cited
2000Capital Budgeting, the Hold-up Problem, and Information System Design69 cited
2008A GLOBAL SUPPLY CHAIN PROFIT MAXIMIZATION AND TRANSFER PRICING MODEL68 cited
2003Transfer Pricing Based on Actual Cost68 cited
2011Cost-based transfer pricing66 cited
2002Tax and Incentive Trade-Offs in Multinational Transfer Pricing64 cited
2006Divisional performance measurement and transfer pricing for intangible assets60 cited
2006Information technology, organizational design, and transfer pricing58 cited
1994Transfer pricing under asymmetric information53 cited