Concepedia

Internal Transfer Pricing

Internal Transfer Pricing is a managerial accounting mechanism that allocates costs and revenues between divisions or subsidiaries within the same organization to facilitate performance evaluation, decision-making, and resource allocation under centralized control.

37

Publications

1.9K

Citations

68

Authors

55

Institutions

Publications per year

2017–2026

6

Parents

Publications

37

On the Economics of Transfer Pricing

Jack Hirshleifer · The Journal of Business · 1956 · 499 citations

, , +12

Integrating Managerial and Tax Objectives in Transfer Pricing

Tim Baldenius, Nahum D. Melumad, Stefan Reichelstein · The Accounting Review · 2004 · 181 citations

, , +14

Bringing the Market Inside the Firm?

George P. Baker, Robert Gibbons, K. J. Murphy · American Economic Review · 2001 · 156 citations

, , +15

Strategic transfer pricing in a marketing–operations interface with quality level and advertising dependent goodwill

Guowei Liu, Jianxiong Zhang, Wansheng Tang · Omega · 2015 · 125 citations

, , +16

Transfer Pricing as a Strategic Device for Decentralized Multinationals

Guttorm Schjelderup, Lars Sørgard · International Tax and Public Finance · 1997 · 87 citations

, , +15

1–5 of 37

Authors

68

  1. TB
    Tim Baldenius

    Columbia University, United States

    3 publications · 263 citations

    3

    h-index

  2. SR
    Stefan Reichelstein

    Stanford University, United States

    3 publications · 263 citations

    3

    h-index

  3. ND
    Nahum D. Melumad

    Columbia University, United States

    2 publications · 238 citations

    2

    h-index

  4. BM
    Brian Mittendorf

    The Ohio State University, United States

    2 publications · 86 citations

    2

    h-index

  5. NB
    Nicole Bastian Johnson

    University of Vienna, Austria

    2 publications · 73 citations

    2

    h-index

1–5 of 68

Institutions

55

  1. Columbia University

    New York, United States

    4 h-index

    6 publications

    524 citations

  2. Stanford University

    Stanford, United States

    3 h-index

    3 publications

    263 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    82 citations

  4. Vienna University of Economics and Business

    Vienna, Austria

    2 h-index

    3 publications

    38 citations

  5. Yale University

    New Haven, United States

    2 h-index

    2 publications

    86 citations

  6. The Ohio State University

    Columbus, United States

    2 h-index

    2 publications

    86 citations

  7. University of Vienna

    Vienna, Austria

    2 h-index

    3 publications

    38 citations

  8. University of California System

    Oakland, United States

    1 h-index

    1 publications

    63 citations

1–8 of 55

Venues

  1. The Accounting Review

    2 publications · 231 citations

    2

    h-index

  2. Journal of International Business Studies

    JIBS · 2 publications · 38 citations

    2

    h-index

  3. Management Science

    2 publications · 85 citations

    2

    h-index

  4. SSRN Electronic Journal

    Repository · 2 publications · 82 citations

    2

    h-index

  5. Journal of Accounting & Organizational Change

    JAOC · 2 publications · 33 citations

    2

    h-index

1–5