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| Author: | Ghosh, D. |
| Title: | Complementary arrangements of organizational factors and outcomes of negotiated transfer price |
| Journal: | Accounting, Organizations and Society
2000 : OCT, VOL. 25:7, p. 661-682 |
| Index terms: | Transfer pricing Contracts Organizations |
| Language: | eng |
| Abstract: | Since internal transfers of intermediate products between divisions of firms take place under a wide range of organizational factors and their arrangement, understanding transfer pricing involves a consideration of how these factors are arranged. The current research experimentally investigates the impact of complementarity of sourcing (internal versus external) and compensation structure (based on division or firm profit) on transfer pricing in the case when such prices are negotiated between the trading divisions. |
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