Allocating common costs of multinational companies based on arm's length principle and Nash non-cooperative game
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 | Spieltheorie | Game theory | Nichtkooperatives Spiel | Noncooperative game | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation |
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