External and Internal Pricing in Multidivisional Firms
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DOI: 10.1111/j.1475-679X.2006.00191.x
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References listed on IDEAS
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Citations
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Cited by:
- repec:otg:wpaper:1403 is not listed on IDEAS
- Kenji Matsui, 2012. "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 800-818, December.
- 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.
- 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.
- Alonso-Pauli, Eduard & Bru, Lluís, 2018. "Strategic delegation in procurement," MPRA Paper 84293, University Library of Munich, Germany.
- Martin Holzhacker & Stephan Kramer & Michal Matějka & Nick Hoffmeister, 2019. "Relative Target Setting and Cooperation," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 211-239, March.
- 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.
- Choe, Chongwoo & Matsushima, Noriaki, 2013.
"The arm's length principle and tacit collusion,"
International Journal of Industrial Organization, Elsevier, vol. 31(1), pages 119-130.
- Choe, Chongwoo & Matsushima, Noriaki, 2011. "The Arm's Length Principle and Tacit Collusion," MPRA Paper 37295, University Library of Munich, Germany, revised 12 Mar 2012.
- Jung, Se-Youn & Huh, Woonghee Tim & Park, Kun Soo, 2022. "Impact of the arm’s length regulation on a supply chain with asymmetric retailers," European Journal of Operational Research, Elsevier, vol. 300(3), pages 865-883.
- Deng, Sijing & Xu, Jiayan & Han, Yonghui, 2023. "A proprietary component manufacturer’s global supply chain design: The impacts of tax and organizational structure," Omega, Elsevier, vol. 115(C).
- 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.
- Lemus Torres, Ana Belén & Moreno, Diego, 2011.
"The non-neutrality of the arm's length principle with imperfect competition,"
UC3M Working papers. Economics
we1134, Universidad Carlos III de Madrid. Departamento de EconomÃa.
- Lemus Torres, Ana Belén & Moreno, Diego, 2019. "The Non-Neutrality of the Arm's Length Principle with Imperfect Competition," UC3M Working papers. Economics 28640, Universidad Carlos III de Madrid. Departamento de EconomÃa.
- Leslie A. Robinson & Phillip C. Stocken, 2013. "Location of Decision Rights Within Multinational Firms," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1261-1297, December.
- Woonghee Tim Huh & Kun Soo Park, 2013. "Impact of transfer pricing methods for tax purposes on supply chain performance under demand uncertainty," Naval Research Logistics (NRL), John Wiley & Sons, vol. 60(4), pages 269-293, June.
- Tim Baldenius & Beatrice Michaeli, 2019. "Integrated ownership and managerial incentives with endogenous project risk," Review of Accounting Studies, Springer, vol. 24(4), pages 1450-1485, December.
- Pfeiffer, Thomas & Wagner, Joachim, 2007. "Internal markets or hierachies: Transfer prices or budgets?," Journal of Economics and Business, Elsevier, vol. 59(3), pages 241-255.
- Anil Arya & Brian Mittendorf & Dae-Hee Yoon, 2008. "Friction in Related-Party Trade When a Rival Is Also a Customer," Management Science, INFORMS, vol. 54(11), pages 1850-1860, November.
- Libor Kaiser, 2006. "Agency Relationship and Transfer Pricing Inefficiency [Vztahy zastoupení a neefektivnost transferových cen]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2006(3), pages 73-81.
- Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.
- Stanley Baiman & Paul Fischer & Madhav V. Rajan & Richard Saouma, 2007. "Resource Allocation Auctions within Firms," Journal of Accounting Research, Wiley Blackwell, vol. 45(5), pages 915-946, December.
- Piccolo, Salvatore & Tarantino, Emanuele & Ursino, Giovanni, 2015.
"The value of transparency in multidivisional firms,"
International Journal of Industrial Organization, Elsevier, vol. 41(C), pages 9-18.
- Salvatore Piccolo & Emanuele Tarantino & Giovanni Ursino, 2015. "The Value of Transparency in Multidivisional Firms," DISCE - Working Papers del Dipartimento di Economia e Finanza def026, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
- Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
- Günter Franke, 2020. "Management nicht-finanzieller Risiken: eine Forschungsagenda [Management of Non-Financial Risks: A Research Agenda]," Schmalenbach Journal of Business Research, Springer, vol. 72(3), pages 279-320, September.
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- 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.
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