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| Author: | Li, S.-H. Balachandran, K. |
| Title: | Collusion proof transfer payment schemes with multiple agents |
| Journal: | Review of Quantitative Finance and Accounting
2000 : NOV, VOL. 15:3, p. 217-234 |
| Index terms: | TRANSFER PRICING ASYMMETRIC INFORMATION ACCOUNTING |
| Language: | eng |
| Abstract: | Most of the current studies on transfer pricing under asymmetric information focus on a single principal and a single agent. Under a separating management and ownership assumption, transfer pricing is at minimum a three-person problem involving one principal and two agents. This paper considers a transfer pricing problem with two agents who possess private information and seek to maximize their net cash flows, instead of divisional accounting profits. |
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