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An economic perspective on transfer pricing

This chapter reviews the recent economic literature on transfer pricing. As a starting point, we take Hirshleifer's transfer pricing model and discuss the basic structure of the most widely used model extensions. We review transfer pricing models with asymmetric information, transfer pricing models in incomplete contracting settings, strategic transfer pricing models, and…

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English / 01/01/2007

An economic perspective on transfer pricing

This chapter reviews the recent economic literature on transfer pricing. As a starting point, we take Hirshleifer's transfer pricing model and discuss the basic structure of the most widely used model extensions. We review transfer pricing models with asymmetric information, transfer pricing models in incomplete contracting settings, strategic transfer pricing models, and…

Full Text

English / 01/01/2007

An assortment-wide decision-support system for dynamic pricing and promotion planning in DIY retailing

The main objective of this report is to describe a decision-support system for dynamic retail pricing and pro-motion planning. Our weekly demand model incorporates price, reference price effects, seasonality, article availability information, features, and discounts. Building on previous research, we quantify demand interdependencies and integrate the resulting profit-lifting effects…

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English / 01/01/2007

An encompassing view on markdown pricing strategies: an analysis of the austrian mobile phone market

Fierce competition and rapid technological progress have considerably reduced the life cycle length for mobile phones in the last decade. Once a new mobile phone is launched, providers on the market under consideration practice a markdown strategy. Profits of the providers are generated mainly via the monthly (base plus variable) fees accruing during contract duration whereas the…

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English / 01/01/2007

Knowledge creation in new product development projects

In this article, the authors develop and test hypotheses relating the four knowledge creation modes of socialization, externalization, combination, and internalization as performed during the concept and the development phases of new product development projects to new product success. Using data from 94 new product development projects, they find that socialization during the…

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English / 01/04/2006

A theory of the corporate decision to resist FASB standards: An organization theory perspective

Purpose - To discuss the factors which make companies resist US accounting standards proposed by the FASB (Financial Accounting Standards Board).
Design/methodology/approach - Explains the FASB's standard setting process and reviews previous relevant research to develop 12 research propositions on the variables relating to the standards, the corporations and their…

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English / 01/01/2006

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