The effects of joint cost allocation on intra-firm trade : a comparison of insulating and non-insulating approaches
Year of publication: |
2017
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Authors: | Arya, Anil ; Glover, Jonathan C. ; Mittendorf, Brian |
Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 29.2017, 2, p. 1-10
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Subject: | cost allocation | transfer pricing | private information | Verrechnungspreis | Transfer pricing | Theorie | Theory | Asymmetrische Information | Asymmetric information | Multinationales Unternehmen | Transnational corporation | Kostenrechnung | Cost accounting | Kostenverrechnung | Cost allocation |
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