search query: @author Kachelmeier, S. J. / total: 6
reference: 1 / 6
« previous | next »
| Author: | Kachelmeier, S. J. Towry, K. L. |
| Title: | Negotiated Transfer Pricing: Is Fairness Easier Said than Done? |
| Journal: | Accounting Review
2002 : JUL, VOL.77-3, p. 571-594 |
| Index terms: | TRANSFER PRICING NEGOTIATION ANALYTICAL REVIEW PRICING |
| Language: | eng |
| Abstract: | Questionnaire responses reported by Luft and Libby (1997) reveal that transfer price negotiators expect fairness-based price concessions that moderate the influence of an outside market price when the outside market price strongly favors one of the parties. The authors examine whether these expectations of fairness extend to the actual prices that result from real-cash negotiations. Findings indicate that expectations of fairness-based price concessions do not survive actual negotiations when participants negotiate over a computer network with no communication other than bids, asks, and acceptances. Conversely, both expectations and actual negotiated outcomes reflect fairness-based price concessions when participants negotiate in a face-to-face setting with unrestricted communication. |
« previous | next »
SCIMA