Chang, Linda; Cheng, Mandy; Trotman, Ken T. - In: Accounting, Organizations and Society 33 (2008) 7-8, pp. 704-717
A common approach to set transfer prices is via intra-firm negotiation. However, Luft and Libby [Luft, J. L., & Libby, R. (1997). Profit comparisons, market prices and managers' judgments about negotiated transfer prices. The Accounting Review, 72(2), 217-229] found that because of the existence...