议价转让定价下的特定投资:一个效率结果

Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.

Accounting Review · 1995
被引 131
人大 A+FT50UTD24ABS 4*

中文导读

分析了一种议价转让定价系统,其中各部门可先签订固定价格合同,待信息更充分时再重新谈判,从而有效保护其特定投资。

Abstract

Abstract Analyzes a system of negotiated transfer pricing in which divisions can agree on a simple fixed-price contract and renegotiate this contract on arrival of better information. Provision of effective protection for their specific investments.

谈判转让定价特定投资效率结果合同再谈判