haku: @author Vaysman, I. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Vaysman, I. |
| Otsikko: | A model of negotiated transfer pricing. |
| Lehti: | Journal of Accounting & Economics
1998 : JUN, VOL. 25:3, p. 349-384 |
| Asiasana: | Transfer pricing Bargaining Decentralisation |
| Kieli: | eng |
| Tiivistelmä: | The author develops a model of negotiated transfer pricing incorporating private divisional information, as this is the setting where decentralization is most compelling. A dynamic bargaining model is employed to capture managerial negotiations. The study demonstrates that the firm can design managerial-compensation schemes and bargaining infrastructures so that the negotiated transfer-pricing structure allows it to reach the upper bound on available profits. |
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