References
- Abdel-Khalik, A. and Lusk, E. (1974). Transfer pricing a synthesis, Accounting Review 49(1): 8-23.
- Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies, International Tax and Public Finance 19(1): 54-77.10.1007/s10797-011-9171-2
- Amershi, A. and Cheng, P. (1990). Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting, Contemporary Accounting Research 7(1): 61-99.10.1111/j.1911-3846.1990.tb00801.x
- Arrow, K.J. (1959). Optimization, decentralization, and internal pricing in business firms, Contributions to Scientific Research in Management, Western Data Processing Center, UCLA, Los Angeles, CA, pp. 9-18.
- Baldenius, T., Reichelstein, S. and Sahay, S. (1999). Negotiated versus cost-based-transfer pricing, Review of Accounting Studies 4(2): 67-91.10.1023/A:1009638001487
- Baumol, W.J. and Fabian, T. (1964). Decomposition, pricing for decentralization and external economies, Management Science 11(1): 1-32.10.1287/mnsc.11.1.1
- Beer, S. and Loeprick, J. (2015). Profit shifting: Drivers of transfer (mis)pricing and the potential countermeasures, International Tax and Public Finance 22(3): 426-451.
- Besanko, D. and Sibley, D.S. (1991). Compensation and transfer pricing in a principal-agent model, International Economic Review 32(1): 55-68.10.2307/2526931
- Blois, K.J. (1978). Pricing of supplies by large customers, Journal of Business Finance & Accounting (3): 367-379.10.1111/j.1468-5957.1978.tb01049.x
- Burton, R.M., Damon, W.W. and Loughrid, D.W. (1974). The economics of decomposition: Re-source allocation vs. transfer pricing, Decision Sciences 5(3): 297-310.10.1111/j.1540-5915.1974.tb00617.x
- Chalos, P. and Haka, S. (1990). Transfer pricing under bilateral bargaining, The Accounting Review 65(3): 624-641.
- Chwolka, A., Martini, J.T. and Simons, D. (2010). The value of negotiating cost-based transfer prices, BuR-Business Research 3(2): 113-131.10.1007/BF03342718
- Clempner, J.B. (2016). Necessary and sufficient Karush-Kuhn-Tucker conditions for multiobjective Markov chains optimality, Automatica 71: 135-142.
- Clempner, J.B. and Poznyak, A.S. (2011). Convergence method, properties and computational complexity for Lyapunov games, International Journal of Applied Mathematics and Computer Science 21(2): 349-361, DOI: 10.2478/v10006-011-0026-x.10.2478/v10006-011-0026-x
- Clempner, J.B. and Poznyak, A.S. (2015). Computing the strong Nash equilibrium forMarkov chains games, Applied Mathematics and Computation 265: 911-927.
- Clempner, J.B. and Poznyak, A.S. (2016). Convergence analysis for pure and stationary strategies in repeated potential games: Nash, Lyapunov and correlated equilibria, Expert Systems with Applications 46: 474-484.10.1016/j.eswa.2015.11.006
- Clempner, J.B. and Poznyak, A.S. (2017). Multiobjective Markov chains optimization problem with strong Pareto frontier: Principles of decision making, Expert Systems with Applications 68: 123-135.10.1016/j.eswa.2016.10.027
- Dearden, J. (1973). Cast Accounting and Financial Control Systems, Addison Wesley, Reno, NV.
- Devereux, M. (2007). The impact of taxation on the location of capital, firms and profit: A survey of empirical evidence, Working paper, No. 702, Oxford University Centre for Business Taxation, Oxford.
- Edlin, A.S. and Reichelstein, S. (1995). Specific investment under negotiated transfer pricing: An efficiency result, Accounting Review 70(2): 275-291.
- Enzer, H. (1975). The static theory of transfer pricing, Naval Research Logistics Quarterly 22(2): 375-389. 10.1002/nav.3800220213
- Forgó, F., Szép, J. and Szidarovszky, F. (1999). Introduction to the Theory of Games: Concepts, Methods, Applications, Springer US, New York, NY.
- Fredrickson, J.W. (1986). The strategic decision process and organizational structure, Academy ol Management Review 11(2): 280-297.
- Ghosh, P., Roy, N., Das, S.K. and Basu, K. (2004). A game theory based pricing strategy for job allocation in mobile grids, Proceedings of the 18th International Parallel and Distributed Processing Symposium, Santa Fe, NM, USA, pp. 82-92.
- Grabski, S.V. (1982). Transfer pricing in complex organizations: A review and integration of recent empirical and analytical research, in C. Emmanuel et al. (Eds.), Readings in Accounting for Management Control, Springer, New York, NY, pp. 453-495.
- Haake, C.J. and Martini, J.T. (2013). Negotiating transfer prices, Group Decision and Negotiation 22(4): 657-680.10.1007/s10726-012-9286-6
- Henderson, B.D. and Dearden, J. (1966). New system for divisional control, Harvard Business Review 44(5): 144-146.
- Hirshleifer, J. (1956). On the economics of transfer pricing, Journal of Business 29(3): 172-184.10.1086/294110
- Hirshleifer, J. (1957). Economics of the divisionalized firm, The Journal of Business 30(2): 96-108.
- Jennergren, L.P. (1977). The static theory of transfer pricing, Naval Research Logistics Quarterly 24(2): 373-376.10.1002/nav.3800240214
- Johnson, N. (2006). Divisional performance measurement and transfer pricing for intangible assets, Review of Accounting Studies 11(2/3): 339-365.10.1007/s11142-006-9006-z
- Kalai, E. and Smorodinsky, M. (1975). Other solutions to Nash’s bargaining problem, Econometrica 43(3): 513-518.10.2307/1914280
- Kanodia, C. (1979). Risk sharing and transfer price systems under uncertainty, Journal of Accounting Research 17(1): 74-75.10.2307/2490307
- Karpowicz, M.P. (2012). Nash equilibrium design and price-based coordination in hierarchical systems, International Journal of Applied Mathematics and Computer Science 22(4): 951-969, DOI: 10.2478/v10006-012-0071-0.10.2478/v10006-012-0071-0
- Leng, M. and Parlarb, M. (2012). Transfer pricing in a multidivisional firm: A cooperative game analysis, Operations Research Letters 40(5): 364-369.10.1016/j.orl.2012.04.009
- Markides, C.C. and Williamson, P.J. (1996). Corporate diversification and organizational structure: A resource- based view, Academy of Management Journal 39(2): 340-367.10.2307/256783
- McAulay, L., Scrace, A. and Tomkins, C. (2001). Transferring priorities: A three-act play on transfer pricing, Critical Perspectives on Accounting 12(1): 87-113.10.1006/cpac.2000.0415
- Nash, J.F. (1950). The bargaining problem, Econometrica 18(2): 155-162.10.2307/1907266
- OECD (2010). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, OECD Publishing, Paris.
- Poznyak, A.S. (2008). Advanced Mathematical Tools for Automatic Control Engineers. Deterministic Technique, Vol. 1, Elsevier, Amsterdam/Oxford.
- Ronen, J. and Balachandran, K.R. (1988). An approach to transfer pricing under uncertainty, Journal of Accounting Research 26(2): 300-314.10.2307/2491105
- Rosenthal, E.C. (2008). A game theoretic approach to transfer pricing in a vertically integrated supply chain, International Journal of Production Economics 115: 542-552.
- Shtessel, Y. (1996). Principle of proportional damages in multiple criteria LQR problem, IEEE Transactions on Automatic Control 41(3): 461-464.10.1109/9.486652
- Tanaka, K. (1989). The closest solution to the shadow minimum of a cooperative dynamic game, Computers & Mathematics with Applications 18(1-3): 181-188. 10.1016/0898-1221(89)90135-1
- Tanaka, K. and Yokoyama, K. (1991). On _-equilibrium point in a noncooperative n-person game, Journal of Mathematical Analysis and Applications 160(2): 413-423.
- Thomas, A. (1980). A behavioral analysis of joint cost allocation and transfer pricing, Technical report, Artbur Andersen & Co. Lecture Series 1977, Stipes Publishing Company, Champaign, IL.
- Trejo, K.K. and Clempner, J.B. (2018). New Perspectives and Applications of Modern Control Theory: In Honor of Alexander S. Poznyak, Springer International Publishing, Cham, (to appear).
- Trejo, K.K., Clempner, J.B. and Poznyak, A.S. (2015). Computing the Stackelberg/Nash equilibria using the extraproximal method: Convergence analysis and implementation details for Markov chains games, International Journal of Applied Mathematics and Computer Science 25(2): 337-351, DOI: 10.1515/amcs-2015-0019.10.1515/amcs-2015-0019
- Trejo, K.K., Clempner, J.B. and Poznyak, A.S. (2017). Nash bargaining equilibria for controllable Markov chains games, 20th World Congress of the International Federation of Automatic Control (IFAC), Toulouse, France, pp. 12772-12777.
- Vaysman, I. (1998). A model of negotiated transfer pricing, Journal of Accounting and Economics 25(3): 349-384.
- Wahab, O.A., Bentahar, J., Otrok, H. and Mourad, A. (2016). A Stackelberg game for distributed formation of business-driven services communities, Expert Systems with Applications 45(1): 359-372.10.1016/j.eswa.2015.09.047
- Watson, D.J.H. and Baumler, J.V. (1975). Transfer pricing: A behavioral context, The Accounting Review 50(3): 466-574.
- Wielenberg, S. (2000). Negotiated transfer pricing, specific investment, and optimal capacity choice, Review of Accounting Studies 5(3): 197-216.10.1023/A:1009604809480