Similar Search Results - EconBiz

The optimal focus of transfer prices : pre-tax profitability versus tax minimization

Martini, Jan T. - In: Review of accounting studies 20 (2015) 2, pp. 866-898

Persistent link: https://www.econbiz.de/10011283635

Transfer pricing for coordination and profit determination : an analysis of alternative schemes

Martini, Jan Thomas - 2005

Persistent link: https://www.econbiz.de/10003047633

The Value of Negotiating Cost-Based Transfer Prices

Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - In: BuR - Business Research 3 (2010) 2, pp. 113-131

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Persistent link: https://www.econbiz.de/10010421350

Verrechnungspreise zur Koordination und Erfolgsermittlung

Martini, Jan Thomas - 2007

Persistent link: https://www.econbiz.de/10004921165

Negotiated transfer pricing in a team-investment setting

Haake, Claus-Jochen; Martini, Jan Thomas - 2005

Persistent link: https://www.econbiz.de/10002714760

The Value of Negotiating Cost-Based Transfer Prices

Chwolka, Anne - 2011

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Persistent link: https://www.econbiz.de/10013132583

Negotiating transfer prices

Haake, Claus-Jochen; Martini, Jan Thomas - In: Group decision and negotiation 22 (2013) 4, pp. 657-680

Persistent link: https://www.econbiz.de/10009757444

The value of negotiating cost-based transfer prices

Chwolka, Anne; Martini, Jan T.; Simons, Dirk - In: Business research 3 (2010) 2, pp. 113-131

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Persistent link: https://www.econbiz.de/10008697167

Accounting-data-based transfer prices in a team-investment setting

Chwolka, Anne; Martini, Jan T.; Simons, Dirk - 2005

Persistent link: https://www.econbiz.de/10003294598

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan T. (contributor); Niemann, Rainer (contributor) - 2007

Persistent link: https://www.econbiz.de/10003498734

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