Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.
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 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.