Upstream Transactions

Upstream Transactions is a type of intercompany transaction within consolidation accounting in which a subsidiary sells goods, services, or assets to its parent company, thereby affecting the allocation of profits and the computation of non-controlling interest in consolidated financial statements.

36

Publications

1.5K

Citations

64

Authors

44

Institutions

Publications per year

2017–2026

14

Authors

64

  1. BM
    Brian Mittendorf

    The Ohio State University, United States

    2 publications · 75 citations

    2

    h-index

  2. BJ
    Bruno Jullien

    Toulouse School of Economics, France

    2 publications · 187 citations

    2

    h-index

  3. AA
    Anil Arya

    The Ohio State University, United States

    2 publications · 75 citations

    2

    h-index

  4. PR
    Patrick Rey

    Toulouse School of Economics, France

    2 publications · 187 citations

    2

    h-index

  5. AL
    Andrew L. Goodkind

    University of New Mexico, United States

    1 publications · 70 citations

    1

    h-index

1–5 of 64

Venues

  1. The RAND Journal of Economics

    3 publications · 342 citations

    3

    h-index

  2. Post-Communist Economies

    2 publications · 96 citations

    2

    h-index

  3. Management Science

    2 publications · 58 citations

    2

    h-index

  4. Journal of Economics & Management Strategy

    JEMS · 2 publications · 132 citations

    2

    h-index

  5. The Journal of Law and Economics

    JLE · 2 publications · 36 citations

    2

    h-index

1–5