Environmental considerations are receiving increased attention in the corporate setting by several groups including top management, employees, regulators, environmentalists and the capital markets. Although claims are routinely made that good environmental performance should lead to good...

The emerging view among managers and academicians argues for an expanded reporting system to provide more comprehensive information about organizational performance, including internal strategic performance variables. Little systematically-gathered evidence is available, however, concerning the...

Short-run maximization of firm profits provides the sole justification for transfers at marginal cost. This conclusion is based, however, on a theory of the firm that ignores precisely those information and agency costs that make transfer pricing necessary. An alternative approach is to...