449
Views
44
CrossRef citations to date
0
Altmetric
Original Articles

Transfer pricing under asymmetric information

An evaluation of alternative methods

Pages 71-103 | Published online: 28 Jul 2006

References

  • Amershi , A. and Cheng , P. 1990 . Intrafirm Resource Allocation: The Eco-nomics of Transfer Pricing and Cost Allocations in Accounting . Contemporary Accounting Research , 7 : 61 – 99 .
  • Atkinson , A. A. 1987 . Intra-Firm Cost and Resource Allocations: Theory and Practice , Toronto : CAAA .
  • Banker , R. D. and Datar , S. M. 1992 . Optimal Transfer Pricing under Postcon-tract Information . Contemporary Accounting Research , 8 : 329 – 352 .
  • Chalos , P. and Haka , S. 1990 . Transfer Pricing Under Bilateral Bargaining . The Accounting Review , : 624 – 641 .
  • Christensen , J. 1989 . Transfer Pricing in a Limited Communi-cation Setting’ working paper (Odense and Yale University
  • Coenenberg , A. G. 1992 . Kostenrechnung und Kostenanalyse , Landsberg, a.L : Verlag Moderne Industrie .
  • Cohen , S. I. and Loeb , M. 1988 . Improving Performance Through Cost Allo-cation . Contemporary Accounting Research , 5 : 70 – 95 .
  • Dye , R. A. 1988 . “ Intrafirm Resource Allocation and Discretionary Actions' ” . In Economic Analysis of Information and Contracts , Edited by: Feltham , G. A. , Amershi , A. H. and Ziemba , W. T. 349 – 372 . Boston, MA : Kluwer .
  • Eccles , R. G. 1985 . The Transfer Pricing Problem , Lexington, Mass : Lexington Books .
  • Gould , J. R. 1964 . Internal Pricing in Firms When There Are Costs of Using an Outside Market . Journal of Business , : 61 – 67 .
  • Grabski , S. V. 1985 . Transfer Pricing in Complex Organizations: A Review and Integration of Recent Empirical and Analytical Research . Journal of Account-ing Literature , : 33 – 75 .
  • Groves , T. and Loeb , M. 1979 . Incentives in a Divisionalized Firm . Manage-ment Science , : 221 – 230 .
  • Hirshleifer , J. 1956 . On the Economics of Transfer Pricing . Journal of Business , : 172 – 184 .
  • Holmstrom , B. and Tirole , J. 1991 . Transfer Pricing and Organizational Form . Journal of Law, Economics, & Organization , : 201 – 228 .
  • Horngren , C. T. and Foster , G. 1991 . Cost Accounting -A Managerial Emphasis , 7th> , Englewood Cliffs, NJ : Prentice-Hall .
  • Johnson , H. T. and Kaplan , R. S. 1987 . Relevance Lost: The Rise and Fall of Management Accounting , Boston, Mass : Harvard Business School Press .
  • Kanodia , C. 1979 . Risk Sharing and Transfer Price Systems under Uncertainty . Journal of Accounting Research , : 74 – 98 .
  • Kaplan , R. S. and Atkinson , A. A. 1989 . Advanced Management Accounting , 2nd , Englewood Cliffs, NJ : Prentice-Hall .
  • Melumad , N. , Mookherjee , D. and Reichelstein , S. 1992 . A Theory of Respon-sibility Centers' . Journal of Accounting and Economics , 15 : 445 – 484 .
  • Mookherjee , D. and Reichelstein , S. 1992 . Dominant Strategy Implementation of Bayesian Incentive Compatible Allocation Rules' . Journal of Economic Theory , 56 : 378 – 399 .
  • Myerson , R. B. 1983 . “ Mechanism Design by an Informed Principal ” . In Econo-metrica 1767 – 1797 .
  • Raiffa , H. 1982 . The An and Science of Negotiation , Cambridge, Mass : Harvard University Press .
  • Rajan , M. V. 1992a . “ Cost Allocation in Multiagent Settings' ” . In The Accounting Review 527 – 545 .
  • Rajan , M. V. 1992b . Management Control Systems and the Implementation of Strategies' . Journal of Accounting Research , : 227 – 248 .
  • Reichelstein , S. 1992 . “ Reliance Investment Under Negotiated Transfer Pricing: An Efficiency Result ” . Berkeley : University of California . working paper
  • Ronen , J. and Balachandran , K. R. 1988 . An Approach to Transfer Pricing under Uncertainty . Journal of Accounting Research , : 300 – 314 .
  • Ronen , J. and McKinney , G. 1970 . Transfer Pricing for Divisional Autonomy . Journal of Accounting Research , : 99 – 112 .
  • Schmalenbach , E. 1908/9 . Über Verrechnungspreise . Zeitschrift für handelswis-senschaftliche Forschung , : 165 – 185 .
  • Slof , E. J. 1992 . “ An Agency-Theoretic Approach to Decentralization and Trans-fer Pricing ” . University of Barcelona . working paper
  • Suh , Y. S. 1987 . Collusion and Noncontrollable Cost Allocation . Journal of Accounting Research , : 22 – 46 . Supplement
  • Suh , Y. S. and Lee , K. T. June 1991 . “ Organizational Hierarchy, Subcontracting and Transfer Pricing ” . June , UCLA . working paper
  • Thomas , A. L. 1980 . A Behavioural Analysis of Joint-Cost Allocation and Trans-fer Pricing , Lancaster : Stipes .
  • Vaysman , I. 1992 . A Model of Cost-based Transfer Pricing , June working paper (University of California, Berkeley)
  • Wagenhofer , A. 1992 . “ Verrechnungspreise zur Koordination bei Informationsa-symmetrie ” . In Controlling — Grundlagen, Informationssysteme, Anwendungen , Edited by: Spremann , K. and Zur , E. 637 – 656 . Wiesbaden : Gabler .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.