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Transfer pricing in vertically integrated industries
Gresik, Thomas; Osmundsen, Petter - In: International Tax and Public Finance 15 (2008) 3, pp. 231-255
Persistent link: https://www.econbiz.de/10005711290
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Corporate taxes and intra-firm trade
Egger, Peter; Seidel, Tobias - In: European Economic Review 63 (2013) C, pp. 225-242
We argue in this paper that differences in corporate taxes between economies stimulate vertical integration of final goods producers and suppliers of intermediate goods causing more intra-firm trade. This is due to the fact that vertically integrated firms can shift profits from a high-tax...
Persistent link: https://www.econbiz.de/10010702965
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On the Necessity of Using Average Cost as a Base for Transfer Price
Buus, Tomáš; BRADA, Jaroslav - In: European Financial and Accounting Journal 2008 (2008) 3, pp. 79-94
Both older and recent literature on transfer pricing is not unified about the opinion whether optimal transfer price should be equal to marginal cost of supplying company and set by centralized decision (of vertically integrated multibusiness enterprise headquarters) or whether it should be set...
Persistent link: https://www.econbiz.de/10011195303
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Ein Modell der Netzwerkeffekte in der Software-Industrie
Gröhn, Andreas - Institut für Weltwirtschaft (IfW) - 1997
Computer-owners combine complementary goods to a computer-system. They exchange data with others and between different applications. These interdependencies lead to three different network effects, which are explained in the framework of Hotelling models. In the framework of a one-dimensional...
Persistent link: https://www.econbiz.de/10009277780
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Towards a General Theory of Financial Control for Organisations
Östman, Lars - Economics Institute for Research (SIR), … - 2009
In this paper, a theory of accounting, control and accounting-related areas is outlined.It is based on a number of … certain books in various fields outside the core of the subject:theatre,sociology, applied systems theory,economic history …, institutional theory and economics.The general approach can be described in simple terms as follows.There are global value chains …
Persistent link: https://www.econbiz.de/10005839413
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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten
Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205
There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
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Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007
Weißenberger, Barbara; Löhr, Benjamin - In: Metrika 18 (2008) 4, pp. 335-363
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
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Internal and external factors on firms? transfer pricing decisions: Insights from organization studies
Li, Dan; Ferreira, Manuel Portugal - Departamento de Gestão e Economia, Instituto … - 2007
multidivisional firms drawing insights from various organizational theories - primarily institutional theory, transaction cost …
Persistent link: https://www.econbiz.de/10005075756
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Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies
Li, Dan; Ferreira, Manuel Portugal - In: Notas Económicas (2008) 27, pp. 23-38
multidivisional firms drawing insights from various organizational theories – primarily institutional theory, transaction cost …
Persistent link: https://www.econbiz.de/10005696516