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Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich

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  • Clemens Löffler

    (Universität Wien)

  • Thomas Pfeiffer

    (Universität Wien)

  • Ulf Schiller

    (Universität Bern)

  • Joachim Wagner

    (Universität Wien)

Abstract

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  • 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.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:63:d:10.1007_bf03372989
    DOI: 10.1007/BF03372989
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    References listed on IDEAS

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    2. 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.
    3. Michael Alles & Srikant Datar, 1998. "Strategic Transfer Pricing," Management Science, INFORMS, vol. 44(4), pages 451-461, April.
    4. Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
    5. Joseph J. Spengler, 1950. "Vertical Integration and Antitrust Policy," Journal of Political Economy, University of Chicago Press, vol. 58, pages 347-347.
    6. Thomas Pfeiffer & Joachim Wagner, 2007. "Die Rekonstruktion interner Märkte, das Dilemma der pretialen Lenkung und spezifi sche Investitionsprobleme," Schmalenbach Journal of Business Research, Springer, vol. 59(8), pages 958-981, December.
    7. Rajiv D. Banker & Srikant M. Datar, 1992. "Optimal transfer pricing under postcontract information," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 329-352, March.
    8. Christian Hofmann, 2003. "Using Different Budgeting Procedures To Coordinate Principal/Agent-Relationships," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(1), pages 22-45, January.
    9. Christian Hofmann & Thomas Pfeiffer, 2006. "Verfügungsrechte und spezifische Investitionen: Steuerung über Budgets oder Verrechnungspreise?," Schmalenbach Journal of Business Research, Springer, vol. 58(4), pages 426-454, June.
    10. Oliver M. Dürr & Robert F. Göx, 2011. "Strategic Incentives for Keeping One Set of Books in International Transfer Pricing," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 20(1), pages 269-298, March.
    11. Anne Chwolka & Dirk Simons, 2003. "Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 47-76.
    12. Ulf Schiller, 1999. "Information management and transfer pricing," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 655-673.
    13. Stephan Lengsfeld, 2006. "Anreizwirkungen kostenbasierter Verrechnungspreise und die Vergabe von Verfügungsrechten für Investitionen," Schmalenbach Journal of Business Research, Springer, vol. 58(4), pages 477-505, June.
    14. 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.
    15. Mikhael Shor & Hui Chen, 2009. "Decentralization, Transfer Pricing, and Tacit Collusion," Contemporary Accounting Research, John Wiley & Sons, vol. 26(2), pages 581-604, June.
    16. Amin H. Amershi & Peter Cheng, 1990. "Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 61-99, September.
    17. Robert F. Göx, 2001. "The Impact Of Cost-Based Pricing Rules On Capacity Planning Under Uncertainty," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 53(3), pages 197-228, July.
    18. Alfred Wagenhofer, 1994. "Transfer pricing under asymmetric information," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 71-103.
    19. M. Harris & C. H. Kriebel & A. Raviv, 1982. "Asymmetric Information, Incentives and Intrafirm Resource Allocation," Management Science, INFORMS, vol. 28(6), pages 604-620, June.
    20. Steffen Hinss & Alexis Kunz & Thomas Pfeiffer, 2005. "Information management with specific investments and cost-based transfer prices," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 815-838.
    21. Tim Baldenius, 2006. "Ownership, Incentives, and the Hold-up Problem," RAND Journal of Economics, The RAND Corporation, vol. 37(2), pages 276-299, Summer.
    22. Ronen, J & Mckinney, G, 1970. "Transfer Pricing For Divisional Autonomy," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 99-112.
    23. Vaysman, Igor, 1998. "A model of negotiated transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 349-384, June.
    24. Pfeiffer Thomas, 2004. "The Value of Information in the Hold-Up Problem," German Economic Review, De Gruyter, vol. 5(2), pages 177-203, May.
    25. 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.
    26. Besanko, David & Sibley, David S, 1991. "Compensation and Transfer Pricing in a Principal-Agent Model," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 32(1), pages 55-68, February.
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