IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v63y2011i63d10.1007_bf03372990.html
   My bibliography  Save this article

Innerbetriebliche Verrechnungspreise zur Koordination von Handels- und Investitionsanreizen

Author

Listed:
  • Robert F. Göx

    (Universität Fribourg)

Abstract

No abstract is available for this item.

Suggested Citation

  • Robert F. Göx, 2011. "Innerbetriebliche Verrechnungspreise zur Koordination von Handels- und Investitionsanreizen," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 34-44, January.
  • Handle: RePEc:spr:sjobre:v:63:y:2011:i:63:d:10.1007_bf03372990
    DOI: 10.1007/BF03372990
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03372990
    File Function: Abstract
    Download Restriction: no

    File URL: https://libkey.io/10.1007/BF03372990?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Tim Baldenius & Stefan Reichelstein, 1998. "Alternative Verfahren zur Bestimmung innerbetrieblicher Verrechnungspreise," Schmalenbach Journal of Business Research, Springer, vol. 50(3), pages 236-259, March.
    2. Michael Alles & Srikant Datar, 1998. "Strategic Transfer Pricing," Management Science, INFORMS, vol. 44(4), pages 451-461, April.
    3. Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
    4. 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.
    5. 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.
    6. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Lemus, Ana B. & Moreno, Diego, 2020. "Strategic incentives for keeping one set of books under the Arm’s Length Principle," Mathematical Social Sciences, Elsevier, vol. 106(C), pages 78-90.
    3. Robert Ullmann & Mark Trede, 2015. "Interquartilsbandbreiten bei der Ermittlung von Verrechnungspreisen: Average-Methode und Pooling-Methode," Schmalenbach Journal of Business Research, Springer, vol. 67(3), pages 329-366, September.
    4. Hamamura, Jumpei, 2018. "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper 92643, University Library of Munich, Germany, revised 10 Mar 2019.
    5. 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.
    6. 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.
    7. Hamamura, Jumpei, 2019. "Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard," Advances in accounting, Elsevier, vol. 44(C), pages 22-28.
    8. Matsui, Kenji, 2011. "Intrafirm trade, arm's-length transfer pricing rule, and coordination failure," European Journal of Operational Research, Elsevier, vol. 212(3), pages 570-582, August.
    9. Benjamin Golub & R. McAfee, 2011. "Firms, queues, and coffee breaks: a flow model of corporate activity with delays," Review of Economic Design, Springer;Society for Economic Design, vol. 15(1), pages 59-89, March.
    10. Alonso-Pauli, Eduard & Bru, Lluís, 2018. "Strategic delegation in procurement," MPRA Paper 84293, University Library of Munich, Germany.
    11. Eisele, Alexander & Nefedova, Tamara & Parise, Gianpaolo & Peijnenburg, Kim, 2020. "Trading out of sight: An analysis of cross-trading in mutual fund families," Journal of Financial Economics, Elsevier, vol. 135(2), pages 359-378.
    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. 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.
    14. CHOI, Jay Pil & FURUSAWA, Taiji, 2018. "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," Discussion paper series HIAS-E-73, Hitotsubashi Institute for Advanced Study, Hitotsubashi University.
    15. Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
    16. V. G. Narayanan & Michael Smith, 2000. "Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 497-529, September.
    17. Cecchini, Mark & Leitch, Robert & Strobel, Caroline, 2013. "Multinational transfer pricing: A transaction cost and resource based view," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 31-48.
    18. Hamamura, Jumpei, 2018. "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper 90836, University Library of Munich, Germany.
    19. Rosenthal, Edward C., 2008. "A game-theoretic approach to transfer pricing in a vertically integrated supply chain," International Journal of Production Economics, Elsevier, vol. 115(2), pages 542-552, October.
    20. Erickson, Gary M., 2012. "Transfer pricing in a dynamic marketing-operations interface," European Journal of Operational Research, Elsevier, vol. 216(2), pages 326-333.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:63:y:2011:i:63:d:10.1007_bf03372990. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.