The impact of control policies on the process and outcomes of negotiated transfer pricing

Laboratory evidence is provided concerning the effects of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions, and the 2nd with low interdependence. The results indicate tha...

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Veröffentlicht in:	Journal of management accounting research 1994-10, Vol.6, p.93
Hauptverfasser:	Greenberg, Penelope Sue, Greenberg, Ralph H, Mahenthiran, Sakthi
Format:	Artikel
Sprache:	eng
Schlagworte:	Arbitration Bargaining Cooperation Efficiency Experiments Hypotheses Impact analysis Incentives Laboratories Negotiations Objectives Profits Transfer pricing Variance analysis
Online-Zugang:	Volltext
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