Results 241 to 250 of about 126,219 (289)

The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence

open access: yesManagement Science, 2021
This study investigates how headquarters’ involvement affects the efficiency of transfer price negotiations. Although prior research explores autonomous transfer price negotiations, evidence suggests that headquarters can become involved in these ...
Markus C Arnold   +2 more
exaly   +2 more sources

Strategic Transfer Pricing

Management Science, 1998
Most research into cost systems has focused on their motivational implications. This paper takes a different approach, by developing a model where two oligopolistic firms strategically select their cost-based transfer prices. Duopoly models frequently assume that firms game on their choice of prices.
Michael Alles, Srikant Datar
openaire   +1 more source

TRANSFER PRICING ISSUES

National Tax Journal, 1990
Explains how transfer pricing rules have become a major factor in determining U.S. tax liability of multinational firms. Discusses foreign-owned U.S. corporations, worldwide activity of U.S. multinationals, and the application of formulary methods.
openaire   +2 more sources

Home - About - Disclaimer - Privacy