← Search Review of Accounting Studies Vol. 4 No. 2 1999 Negotiated versus Cost-Based Transfer Pricing Tim Baldenius1,2; Stefan Reichelstein3,4,5; Savita A. Sahay6,7 1 New York University · 2 Columbia University · 3 Ifo Institute for Economic Research · 4 University of California, Berkeley · 5 Stanford University · 6 Baruch College · 7 City University of New York open access DOI10.1023/a:1009638001487 Volume4 Issue2 Pages67-91 Languageen Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓