Reference health
A model of cost-based transfer pricing
12/12 checkable references clean · checked 2026-09-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
18 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 12 checked references that resolve
resolves10.1111/j.1911-3846.1990.tb00801.x
Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting*
resolves10.1016/0022-0531(92)90088-Y
Dominant strategy implementation of Bayesian incentive compatible allocation rules
resolves10.1016/0304-4068(82)90006-4
Optimal coordination mechanisms in generalized principal–agent problems
The 18 references without a DOI — listed, not checked
no DOI — not checkedBaiman, S. (1982). ?Agency Research in Managerial Accounting: A Survey,?Journal of Accounting Literature 1, 154?213.
no DOI — not checkedChristensen, J., and J. Demski. (1990). ?Transfer Pricing in a Limited Communication Setting,? working paper.
no DOI — not checkedEccles, R. (1985). The Transfer Pricing Problem: A Theory for Practice. Lexington, Mass.: Lexington Books.
no DOI — not checkedEdlin, A., and S. Reichelstein. (1995). ?Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result,?The Accounting Review 70 (2), 275?291.
no DOI — not checkedGreen, J., and J. Laffont. (1986). ?Incentive Theory with Data Compression.? In W. Heller, R. Starr, and D. Starett (eds.), Essays in Honor of K. J Arrow. New York: Cambridge University Press.
no DOI — not checkedHansen, D., and M. Mowen. (1992). Management Accounting. Second Edition. Cincinatti: South-Western Publishing Co.
no DOI — not checkedHolmstrom, B., and J. Tirole. (1991). ?Transfer Pricing and Organizational Form,?The Journal of Law, Economics, & Organization 7 (2), 201?228.
no DOI — not checkedHorngren, C., G. Foster, and S. Datar. (1994). Cost Accounting: A Managerial Emphasis. Eighth Edition. Englewood Cliffs: Prentice Hall.
no DOI — not checkedKaplan, R. (1982). Advanced Management Accounting. First Edition. Englewood Cliffs: Prentice Hall.
no DOI — not checkedKaplan, R., and A. Atkinson. (1989). Advanced Management Accounting. Second Edition. Englewood Cliffs: Prentice Hall.
no DOI — not checkedMelumad, N., D. Mookherjee, and S. Reichelstein. (1993). ?Hierarchical Decentralization of Incentive Contracts,? working paper.
no DOI — not checkedMirrlees, J. (1986). ?The Theory of Optimal Taxation.? In K. Arrow and M. Intrilligator (eds.), Handbook of Mathematical Economics III. North-Holland: Elsevier Science Publishers B.V.
no DOI — not checkedMookherjee, D., and S. Reichelstein. (1992b). ?Analysis of Alternative Transfer Pricing Rules,? working paper.
no DOI — not checkedPrice Waterhouse. (1984). ?Transfer Pricing Practices of American Industry,? New York: Price Waterhouse.
no DOI — not checkedSolomons, D. (1965). Divisional Performance: Measurement and Control. Homewood: Irvin.
no DOI — not checkedUmapathy, S. (1978). ?Transfers Between Profit Centers.? In R. Vancil (ed.), Decentralization: Managerial Ambiguity by Design, Homewood: Dow Jones-Irwin.
no DOI — not checkedVaysman, I. (1995). ?A Model of Negotiated Transfer Pricing,? working paper.
no DOI — not checkedVaysman, I. (1994). ?Negotiated Transfer Pricing with Limited Communication,? working paper.
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