The Accounting Review Vol. 70 No. 2 1995
Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.
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
- Issue
- 2
- Pages
- 275-291
- Language
- en
- Sources
- crossref openalex