Entry deterrence through credible commitment to transfer pricing at direct cost-Reference-Cited by-同舟云学术

Entry deterrence through credible commitment to transfer pricing at direct cost

Published:2013-09 Issue:3 Volume:24 Page:261-275
ISSN:1044-5005
Container-title:Management Accounting Research
language:en
Short-container-title:Management Accounting Research

Author:

Matsui Kenji

Publisher

Elsevier BV

Subject

Information Systems and Management,Finance,Accounting

Reference39 articles.

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1. Accounting conservatism as a strategy to deter entry: Evidence from China's Negative List System;International Review of Financial Analysis;2024-05

2. Short History of the Transfer Pricing Concept and Interesting Concerns in Relation to It;Contributions to Finance and Accounting;2022

3. Cost-based transfer pricing with the existence of a direct channel in an integrated supply chain;Journal of Modelling in Management;2021-08-11

4. Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard;Advances in Accounting;2019-03

5. Costing Systems;SSRN Electronic Journal;2019