Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.
The Accounting Review
1995
open access
Abstract Analyzes a system of negotiated transfer pricing in which divisions can agree on a simple fixed-price contract and renegotiate this contract on arrival of better information. Provision of effective protection for their specific investments.
- DOI
- 10.2308/tar-9505096115
- Volume
- 70 (2)
- Pages
- 275-291
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref