haku: @author Reichelstein, S. / yhteensä: 8
viite: 7 / 8
| Tekijä: | Edlin, A. Reichelstein, S. |
| Otsikko: | Specific investment under negotiated transfer pricing: an efficiency result |
| Lehti: | Accounting Review
1995 : APR, VOL. 70:2, p. 275-291 |
| Asiasana: | DECENTRALISATION TRANSFER PRICING NEGOTIATION INVESTMENT |
| Kieli: | eng |
| Tiivistelmä: | In the authors' model of negotiated transfer pricing, divisional managers can make specific investments that enhance the value of intrafirm trade. However, these investments are irreversible and must be made before divisional managers have enough information to determine the desired intrafirm transfer. The authors find that a system of negotiated transfer pricing will lead to efficient outcomes provided the divisions can sign fixed-price contracts prior to making their investment decisions. |
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