Negotiated versus Cost-Based Transfer Pricing

• 1 January 1999
• journal article
• Published by Springer Nature in Review of Accounting Studies
• Vol. 4  (2) , 67-91
• https://doi.org/10.1023/a:1009638001487

Abstract

Keywords

• NEGOTIATION
• BASED TRANSFER PRICING
• COST BASED TRANSFER
• DIVISIONAL
• INCENTIVES
• HOLD