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Information management and transfer pricing.pdf
The paper considers infonnation flow in a profit-centre organization. There is internal trade between two divisions. Headquarters records realized sales revenues and decides whether or not to pass this information on to the selling division. The selling division announces a cost-based transfer-price schedule that includes a mark-up on variable cost. From headquarters´ pwrspective, the key issue is to influence the seller´s manipulation of the mark-up. Knowledge about revenue enables the seller to squeeze intermediate profits out of the buyer and, moreover, to mitigate trade distortions. However, this comes at a cost. If the buying division receives a lower share of joint profit there arises a distortion of incentives for revenue-increasing efforts. Thus, the appropriate management of revenue informa- tion serves as a non-trivial tool to close gaps between the objectives of the whole finn and those of the divisions.
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878
pwc international transfer pricing 2011.pdf
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Robust Permanent Income and Pricing.pdf
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the Pricing of Discretionary Accruals.pdf
实证会计经典文献
54
Customs Valuation and Transfer Pricing.pdf
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27
The Capital Asset Pricing Model.pdf
The Capital Asset Pricing ModelThe Capital Asset Pricing ModelThe Capital Asset Pricing Model
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Monopolistic two-part pricing arrangements.pdf
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Asset Pricing - Lucas Tree.pdf
Multi-PeriodMarket Equilibrium.Asset PricingSummer Semester 2005Graduate Program “Finance MonetaryEc

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