haku: @author Dutta, S. / yhteensä: 21
viite: 10 / 21
| Tekijä: | Anctil, R. Dutta, S. |
| Otsikko: | Negotiated transfer pricing and divisional vs. firm-wide performance |
| Lehti: | Accounting Review
1999 : JAN, VOL. 74:1, p. 87-104 |
| Asiasana: | ACCOUNTING PRICING EVALUATION |
| Kieli: | eng |
| Tiivistelmä: | A firm with two divisions, each run by a risk-averse manager, contracts with the two managers to operate their divisions and possibly engage in interdivisional trade. Each division can increase the total surplus generated through interdivisional trade by making costly relationship-specific investments. The terms of trade are determined through negotiations between the two managers. Managerial compensation contracts are linear functions of divisional profit and firm-wide profit. |
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