haku: @author Luft, J. / yhteensä: 6
viite: 5 / 6
| Tekijä: | Luft, J. Libby, R. |
| Otsikko: | Profit comparisons, market prices and managers' judgments about negotiated transfer prices |
| Lehti: | Accounting Review
1997 : APR, VOL. 72:2, p. 217-230 |
| Asiasana: | ACCOUNTING PROFIT PRICING |
| Kieli: | eng |
| Tiivistelmä: | This paper examines experienced managers' judgments about the effects of market price and accounting profit information on negotiated transfer prices. Conventional economic arguments predict that market price should determine negotiated transfer prices by determining reservation prices for parties with outside options. The authors found, however, that experienced managers expected the influence of market price to be limited by divisional managers' concern about how their profits compare with each other. |
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