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Shapley Value As Applied To Cost Allocation - Reinterpretation

Author

Listed:
  • ROTH, AE
  • VERRECCHIA, RE

Abstract

No abstract is available for this item.

Suggested Citation

  • Roth, Ae & Verrecchia, Re, 1979. "Shapley Value As Applied To Cost Allocation - Reinterpretation," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 295-303.
    • Handle: RePEc:bla:joares:v:17:y:1979:i:1:p:295-303
    DOI: http://hdl.handle.net/10.2307/2490320
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    Citations

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    Cited by:

    1. Max Rehberger & Michael Hiete, 2020. "Allocation of Environmental Impacts in Circular and Cascade Use of Resources—Incentive-Driven Allocation as a Prerequisite for Cascade Persistence," Sustainability, MDPI, vol. 12(11), pages 1-28, May.
    2. Michela Chessa & Nobuyuki Hanaki & Aymeric Lardon & Takashi Yamada, 2022. "An experiment on the Nash program: Comparing two strategic mechanisms implementing the Shapley value," ISER Discussion Paper 1175, Institute of Social and Economic Research, Osaka University.
    3. Michela Chessa & Nobuyuki Hanaki & Aymeric Lardon & Takashi Yamada, 2022. "An Experiment on The Nash Program: A Comparison of Two Strategic Mechanisms Implementing the Shapley Value," ISER Discussion Paper 1175r, Institute of Social and Economic Research, Osaka University, revised Feb 2023.
    4. Karl Michael Ortmann, 2016. "Fair allocation of capital growth," Operational Research, Springer, vol. 16(2), pages 181-196, July.
    5. Voswinkel, Simon & Höckner, Jonas & Khalid, Abuzar & Weber, Christoph, 2022. "Sharing congestion management costs among system operators using the Shapley value," Applied Energy, Elsevier, vol. 317(C).
    6. Chessa, Michela & Hanaki, Nobuyuki & Lardon, Aymeric & Yamada, Takashi, 2023. "An experiment on the Nash program: A comparison of two strategic mechanisms implementing the Shapley value," Games and Economic Behavior, Elsevier, vol. 141(C), pages 88-104.
    7. Kalevi Dieke, Alex & Junk, Petra & Thiele, Sonja & Zauner, Martin, 2012. "Kostenstandards in der Ex-Post-Preiskontrolle im Postmarkt," WIK Discussion Papers 368, WIK Wissenschaftliches Institut für Infrastruktur und Kommunikationsdienste GmbH.
    8. Lindsay, Luke, 2018. "Shapley value based pricing for auctions and exchanges," Games and Economic Behavior, Elsevier, vol. 108(C), pages 170-181.
    9. Cheng‐Kuang Wu & Yi‐Ming Chen & Dachrahn Wu & Ching‐Lin Chi, 2020. "A Game Theory Approach for Assessment of Risk and Deployment of Police Patrols in Response to Criminal Activity in San Francisco," Risk Analysis, John Wiley & Sons, vol. 40(3), pages 534-549, March.
    10. Rodney J. Garratt, 2022. "An Application of Shapley Value Cost Allocation to Liquidity Savings Mechanisms," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 54(6), pages 1875-1888, September.
    11. Eiko Arata & Takuhei Shimogawa & Takehiro Inohara, 2022. "A Game Theory-based Verification of Social Norms:An Example from Accounting Rules," Keio-IES Discussion Paper Series 2022-007, Institute for Economics Studies, Keio University.
    12. Welter, Dominik & Napel, Stefan, 2016. "Responsibility-based allocation of cartel damages," VfS Annual Conference 2016 (Augsburg): Demographic Change 145886, Verein für Socialpolitik / German Economic Association.
    13. Garratt, Rodney & Webber, Lewis & Willison, Matthew, 2012. "Using Shapley’s asymmetric power index to measure banks’ contributions to systemic risk," Bank of England working papers 468, Bank of England.
    14. Arcelus, F. J. & Bhadury, J. & Srinivasan, G., 1997. "On the interaction between indirect cost allocations and the firm's objectives," European Journal of Operational Research, Elsevier, vol. 102(3), pages 445-454, November.
    15. Ben-Shahar Danny & Sulganik Eyal, 2009. "Fair Depreciation: A Shapley Value Approach," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 9(1), pages 1-18, April.
    16. Pham, Ngoc Anh, 2019. "Lorenz comparison between Increasing serial and Shapley value cost-sharing rules," Economics Letters, Elsevier, vol. 179(C), pages 49-52.
    17. Fan Zhang & Pramode Verma, 2011. "Pricing multi-class network services using the Shapley Value," Netnomics, Springer, vol. 12(1), pages 61-75, April.
    18. Besner, Manfred, 2017. "Axiomatizations of the proportional Shapley value," MPRA Paper 82990, University Library of Munich, Germany.
    19. Christoph Weissbart, 2018. "Decarbonization of Power Markets under Stability and Fairness: Do They Influence Efficiency?," ifo Working Paper Series 270, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    20. Manfred Besner, 2019. "Axiomatizations of the proportional Shapley value," Theory and Decision, Springer, vol. 86(2), pages 161-183, March.
    21. Ang, B.W. & Huang, H.C. & Mu, A.R., 2009. "Properties and linkages of some index decomposition analysis methods," Energy Policy, Elsevier, vol. 37(11), pages 4624-4632, November.

    More about this item

    Keywords

    Cost allocation; Sharpley value; Preferences; Risk;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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