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dc.contributor.authorLengsfeld, Stephanen_US
dc.contributor.authorSchiller, Ulfen_US
dc.date.accessioned2009-01-29T14:24:47Z-
dc.date.available2009-01-29T14:24:47Z-
dc.date.issued2003en_US
dc.identifier.piurn:nbn:de:bsz:21-opus-18420-
dc.identifier.urihttp://hdl.handle.net/10419/22079-
dc.description.abstractThe use of information plays an important role in the choice of transfer prices (TP). We discuss the information provision of two centralized mechanisms, namely, actual-cost and standard-cost based TP. Actual cost based TP use all available cost information whereas standard cost based TP only reflect expected cost. We analyze the impact of either regime on the incentives of two divisions that make upfront investments and - later - trade an intermediate good. Actual cost based TP allow for a flexible adjustment of the trade decision to the realization of marginal costs but lead to under-investment and under-trade. Standard cost based TP provide excellent investment incentives but loose flexibility. Which of both TP regimes is superior thus depends on the amount of uncertainty, the returns on investments and the average profitability of tradeen_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesTübinger Diskussionsbeiträge 272en_US
dc.subject.jelM46en_US
dc.subject.jelD23en_US
dc.subject.jelM40en_US
dc.subject.ddc330en_US
dc.subject.keywordTransfer Pricingen_US
dc.subject.keywordHold Up Problemen_US
dc.subject.keywordIntrafirm Tradeen_US
dc.subject.keywordIncomplete Contractsen_US
dc.subject.stwInnerbetriebliche Leistungsverrechnungen_US
dc.subject.stwTransferpreisen_US
dc.subject.stwKostenrechnungen_US
dc.subject.stwÖkonomischer Anreizen_US
dc.subject.stwInvestitionen_US
dc.subject.stwAussenwirtschaften_US
dc.subject.stwTheorieen_US
dc.titleTransfer Pricing Based on Actual versus Standard Costsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn387995242en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:tuedps:272-
Appears in Collections:Tübinger Diskussionsbeiträge, Universität Tübingen

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