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| Author: | Schiller, U. |
| Title: | Information management and transfer pricing |
| Journal: | European Accounting Review
1999 : VOL. 8:4, p. 655-674 |
| Index terms: | INFORMATION MANAGEMENT TRANSFER PRICING |
| Language: | eng |
| Abstract: | The paper considers information flow in a profit-centre organization. There is internal trade between two divisions. Headquarters records realized sales revenues and decides whether or not to pass this information on to the selling division. The selling division announces a cost-based transfer-price schedule that includes a mark-up on variable cost. From headquarters' perspective, the key issue is to influence the seller's manipulation of the mark-up. |
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