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An Approach To Transfer Pricing Under Uncertainty

Author

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  • RONEN, J
  • BALACHANDRAN, KR

Abstract

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Suggested Citation

  • Ronen, J & Balachandran, Kr, 1988. "An Approach To Transfer Pricing Under Uncertainty," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 300-314.
    • Handle: RePEc:bla:joares:v:26:y:1988:i:2:p:300-314
    DOI: http://hdl.handle.net/10.2307/2491105
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    Citations

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    Cited by:

    1. 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.
    2. Elitzur, Ramy & Mintz, Jack, 1996. "Transfer pricing rules and corporate tax competition," Journal of Public Economics, Elsevier, vol. 60(3), pages 401-422, June.
    3. Jeffrey A. Yost, 1993. "Costly Communication and Delegation in Multiple‐Division Firms," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(4), pages 305-317, December.
    4. Michael Alles & Srikant Datar, 1998. "Strategic Transfer Pricing," Management Science, INFORMS, vol. 44(4), pages 451-461, April.
    5. Mussell, Al, 2003. "PRICE DISCOVERY MECHANISMS AND ALTERNATIVES FOR CANADIAN AGRICULTURE; Part II: A Review of Pricing Mechanisms from the Economic Literature," Miscellaneous Publications 18100, George Morris Center.
    6. 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.
    7. Alireza Dorestani, 2004. "Transfer price and equilibrium in multidivisional firms: an examination of divisional autonomy and central control," Applied Economics, Taylor & Francis Journals, vol. 36(17), pages 1899-1906.
    8. Avila, Marcos & Ronen, Joshua, 1999. "Transfer-pricing mechanisms: An experimental investigation," International Journal of Industrial Organization, Elsevier, vol. 17(5), pages 689-715, July.
    9. Yeom, Sungsoo & Balachandran, Kashi R & Ronen, Joshua, 2000. "The Role of Transfer Price for Coordination and Control within a Firm," Review of Quantitative Finance and Accounting, Springer, vol. 14(2), pages 161-192, March.
    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. 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.
    12. Robert F. Göx, 1998. "Pretiale Lenkung als Instrument der Wettbewerbsstrategie," Schmalenbach Journal of Business Research, Springer, vol. 50(3), pages 260-288, March.
    13. Li, Shu-Hsing & Balachandran, Kashi R., 1997. "Optimal transfer pricing schemes for work averse division managers with private information," European Journal of Operational Research, Elsevier, vol. 98(1), pages 138-153, April.
    14. 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.
    15. Eric John Slof, 1999. "Transfer prices and incentive contracts in vertically-integrated divisionalized companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 265-286.

    More about this item

    Keywords

    Transfer pricing; Agency theory; Uncertainty; Moral hazard;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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