Transfer Pricing under Asymmetric Information — An Evaluation of Alternative Methods

Relevance Lost: The Rise and Fall of Management Accounting

1987 • 3,360 citations

On the Economics of Transfer Pricing

1956 • 496 citations

Mechanism Design by an Informed Principal

1983 • 441 citations

Transfer Pricing and Organizational Form

1991 • 321 citations

Kostenrechnung und Kostenanalyse

2011 • 293 citations

Dominant strategy implementation of Bayesian incentive compatible allocation rules

1992 • 246 citations

A theory of responsibility centers

1992 • 210 citations

Incentives in a Divisionalized Firm

1979 • 179 citations

Transfer Pricing for Divisional Autonomy

1970 • 116 citations

Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting*

1990 • 74 citations

Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research

1985 • 64 citations

An Approach to Transfer Pricing Under Uncertainty

1988 • 53 citations

Internal Pricing in Firms When There are Costs of Using an Outside Market

1964 • 51 citations

Risk Sharing and Transfer Price Systems under Uncertainty

1979 • 50 citations

Optimal transfer pricing under postcontract information*

1992 • 45 citations

Collusion and Noncontrollable Cost Allocation

1987 • 36 citations

Intra-firm cost and resource allocations : theory and practice

1987 • 35 citations

Operations Research Proceedings 1993

1994 • 30 citations

Management Control Systems and the Implementation of Strategies

1992 • 15 citations

Improving performance through cost allocation*

1988 • 10 citations

Intrafirm Resource Allocation and Discretionary Actions

1988 • 4 citations