Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard
Jumpei Hamamura
| Year of publication: |
2019
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|---|---|
| Authors: | Hamamura, Jumpei |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 44.2019, p. 22-28
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| Subject: | Strategic transfer pricing | Observability | Balanced scorecard | Price competition | Noncooperative game theory | Balanced Scorecard | Verrechnungspreis | Transfer pricing | Spieltheorie | Game theory | Preiswettbewerb |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2018.12.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012064242