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A model of negotiated transfer pricing

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  • Vaysman, Igor

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  • Vaysman, Igor, 1998. "A model of negotiated transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 349-384, June.
  • Handle: RePEc:eee:jaecon:v:25:y:1998:i:3:p:349-384
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    15. Holmstrom, Bengt & Tirole, Jean, 1991. "Transfer Pricing and Organizational Form," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 7(2), pages 201-228, Fall.
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    17. Nahum D. Melumad & Dilip Mookherjee & Stefan Reichelstein, 1995. "Hierarchical Decentralization of Incentive Contracts," RAND Journal of Economics, The RAND Corporation, vol. 26(4), pages 654-672, Winter.
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    Cited by:

    1. Cascavilla, Alessandro, 2023. "Negotiated transfer pricing and uncertain regulation: a simulated trust game approach," MPRA Paper 118703, University Library of Munich, Germany.
    2. Gjerdrum, Jonatan & Shah, Nilay & Papageorgiou, Lazaros G., 2002. "Fair transfer price and inventory holding policies in two-enterprise supply chains," European Journal of Operational Research, Elsevier, vol. 143(3), pages 582-599, December.
    3. Yasin Ceran & Milind Dawande & Dengpan Liu & Vijay Mookerjee, 2014. "Optimal Software Reuse in Incremental Software Development: A Transfer Pricing Approach," Management Science, INFORMS, vol. 60(3), pages 541-559, March.
    4. Claus-Jochen Haake & Sonja Recker, 2018. "The Generalized Nash Bargaining Solution for Transfer Price Negotiations Under Incomplete Information," Group Decision and Negotiation, Springer, vol. 27(6), pages 905-932, December.
    5. Feng, Felix Zhiyu & Westerfield, Mark M., 2021. "Dynamic resource allocation with hidden volatility," Journal of Financial Economics, Elsevier, vol. 140(2), pages 560-581.
    6. Gao, Lu & Zhao, Xuan, 2015. "Determining intra-company transfer pricing for multinational corporations," International Journal of Production Economics, Elsevier, vol. 168(C), pages 340-350.
    7. Mussell, Al, 2003. "PRICE DISCOVERY MECHANISMS AND ALTERNATIVES FOR CANADIAN AGRICULTURE; Part II: A Review of Pricing Mechanisms from the Economic Literature," Miscellaneous Publications 18100, George Morris Center.
    8. Ulf Schiller, 1999. "Information management and transfer pricing," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 655-673.
    9. Tim Baldenius & Stefan Reichelstein, 2006. "External and Internal Pricing in Multidivisional Firms," Journal of Accounting Research, Wiley Blackwell, vol. 44(1), pages 1-28, March.
    10. Julio B. Clempner & Alexander S. Poznyak, 2019. "Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making," Computational Economics, Springer;Society for Computational Economics, vol. 54(2), pages 477-505, August.
    11. Baiman, Stanley & Rajan, Madhav V., 2002. "Incentive issues in inter-firm relationships," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 213-238, April.
    12. Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer, 2016. "Dual transfer pricing with internal and external trade," Review of Accounting Studies, Springer, vol. 21(1), pages 140-164, March.
    13. Madhav V. Rajan & Stefan Reichelstein, 2004. "ANNIVERSARY ARTICLE: A Perspective on ÜAsymmetric Information, Incentives and Intrafirm Resource AllocationÝ," Management Science, INFORMS, vol. 50(12), pages 1615-1623, December.
    14. Claus-Jochen Haake & Jan Thomas Martini, 2013. "Negotiating Transfer Prices," Group Decision and Negotiation, Springer, vol. 22(4), pages 657-680, July.
    15. Baldenius, Tim & Reichelstein, Stefan J., 2004. "External and Internal Pricing in Multidivisional Firms," Research Papers 1825r, Stanford University, Graduate School of Business.
    16. Govert Vroom, 2006. "Organizational Design and the Intensity of Rivalry," Management Science, INFORMS, vol. 52(11), pages 1689-1702, November.
    17. Sonja Brangewitz & Claus-Jochen Haake, 2013. "Cooperative Transfer Price Negotiations under Incomplete Information," Working Papers CIE 64, Paderborn University, CIE Center for International Economics.
    18. Barick Chung & Eric Rasmusen, 2008. "Price Discrimination between Retailers with and without Market Power," Working Papers 2008-14, Indiana University, Kelley School of Business, Department of Business Economics and Public Policy.
    19. Alexis H. Kunz & Thomas Pfeiffer, 2001. "Kapitalmarktorientierte Unternehmenspublizität und der Informationsverbund zwischen in- und externem Rechnungswesen," Schmalenbach Journal of Business Research, Springer, vol. 53(5), pages 500-530, August.
    20. Savita A Sahay, 2018. "Tradeoffs Between Specific Investment and Optimal Resource Allocation: A Comparison of Different Transfer Pricing Policies," Accounting and Finance Research, Sciedu Press, vol. 7(3), pages 221-221, August.
    21. Markus Arnold & Florian Elsinger & Frederick W. Rankin, 2021. "The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence," Management Science, INFORMS, vol. 67(12), pages 7912-7931, December.
    22. Clemens Löffler & Thomas Pfeiffer & Ulf Schiller & Joachim Wagner, 2011. "Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 1-33, January.
    23. Dikolli, Shane S. & Vaysman, Igor, 2006. "Information technology, organizational design, and transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 201-234, April.
    24. Liu, Guowei & Zhang, Jianxiong & Tang, Wansheng, 2015. "Strategic transfer pricing in a marketing–operations interface with quality level and advertising dependent goodwill," Omega, Elsevier, vol. 56(C), pages 1-15.
    25. Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.

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