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Transfer-pricing mechanisms: An experimental investigation

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  • Avila, Marcos
  • Ronen, Joshua

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  • Avila, Marcos & Ronen, Joshua, 1999. "Transfer-pricing mechanisms: An experimental investigation," International Journal of Industrial Organization, Elsevier, vol. 17(5), pages 689-715, July.
    • Handle: RePEc:eee:indorg:v:17:y:1999:i:5:p:689-715
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    References listed on IDEAS

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    1. Dejong, Douglas V. & Forsythe, Robert & Kim, Jae-Oh & Uecker, Wilfred C., 1989. "A laboratory investigation of alternative transfer pricing mechanisms," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 41-64, January.
    2. William J. Baumol & Tibor Fabian, 1964. "Decomposition, Pricing for Decentralization and External Economies," Management Science, INFORMS, vol. 11(1), pages 1-32, September.
    3. Ronen, Joshua, 1992. "Transfer pricing reconsidered," Journal of Public Economics, Elsevier, vol. 47(1), pages 125-136, February.
    4. Jerome E. Hass, 1968. "Transfer Pricing in a Decentralized Firm," Management Science, INFORMS, vol. 14(6), pages 310-331, February.
    5. Ronen, J & Mckinney, G, 1970. "Transfer Pricing For Divisional Autonomy," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 99-112.
    6. Kanodia, C, 1979. "Risk Sharing And Transfer Price Systems Under Uncertainty," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 74-98.
    7. Groves, Theodore & Loeb, Martin, 1976. "Reflections on `social costs and benefits and the transfer pricing problem'," Journal of Public Economics, Elsevier, vol. 5(3-4), pages 353-359.
    8. Ronen, J & Balachandran, Kr, 1988. "An Approach To Transfer Pricing Under Uncertainty," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 300-314.
    9. Smith, Vernon L, 1976. "Experimental Economics: Induced Value Theory," American Economic Review, American Economic Association, vol. 66(2), pages 274-279, May.
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    Cited by:

    1. Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J., 2016. "Experimental Evidence on Transfer Pricing," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 27-48, June.
    2. Lantz, Björn, 2009. "The double marginalization problem of transfer pricing: Theory and experiment," European Journal of Operational Research, Elsevier, vol. 196(2), pages 434-439, July.
    3. Lakhal, Salem Y. & H'Mida, Souad & Venkatadri, Uday, 2005. "A market-driven transfer price for distributed products using mathematical programming," European Journal of Operational Research, Elsevier, vol. 162(3), pages 690-699, May.
    4. Ciabuschi, Francesco & Dellestrand, Henrik & Kappen, Philip, 2012. "The good, the bad, and the ugly: Technology transfer competence, rent-seeking, and bargaining power," Journal of World Business, Elsevier, vol. 47(4), pages 664-674.
    5. Lakhal, Salem Y., 2006. "An operational profit sharing and transfer pricing model for network-manufacturing companies," European Journal of Operational Research, Elsevier, vol. 175(1), pages 543-565, November.
    6. Markus Arnold & Florian Elsinger & Frederick W. Rankin, 2021. "The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence," Management Science, INFORMS, vol. 67(12), pages 7912-7931, December.

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