Allocating common costs of multinational companies based on arm's length principle and Nash non-cooperative game
Yongjun Li, Lin Lin, Qianzhi Dai, Linda Zhang
| Year of publication: |
2020
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| Authors: | Li, Yongjun ; Lin, Lin ; Dai, Qianzhi ; Zhang, Linda |
| Published in: |
European journal of operational research : EJOR. - Amsterdam : Elsevier, ISSN 0377-2217, ZDB-ID 243003-4. - Vol. 283.2020, 3 (16.6.), p. 1002-1010
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| Subject: | Arm's length principle | Common cost allocation | Data envelopment analysis | Nash equilibrium | Nash non-cooperative game | Nash-Gleichgewicht | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Spieltheorie | Game theory | Data-Envelopment-Analyse | Nichtkooperatives Spiel | Noncooperative game | Kostenverrechnung | Cost allocation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ejor.2019.11.049 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012171745