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Author:Dikolli, S.S.
Vaysman, I.
Title:Information technology, organizational design, and transfer pricing
Journal:Journal of Accounting & Economics
2006 : APR, VOL. 41:1-2, p. 201-234
Index terms:bargaining
information technology
organizational design
transfer pricing
Language:eng
Abstract:This article examines the effect of information technology on transfer pricing. The authors find evidence to explain why companies generally prefer cost-based methods, and when negotiated methods are preferable.
SCIMA record nr: 261225
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