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題名：從管理觀點探討跨國企業內部移轉計價策略
書刊名：臺灣銀行季刊
作者：張進德 引用關係
出版日期：1996
卷期：47:4
頁次：頁134-163
主題關鍵詞：跨國企業；移轉計價
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:0
  • 點閱點閱:0
期刊論文
1.Barrett, Edgar M.(1977)。Case of the Tangled Transfer Price。Harvard Business Review，1977(May/Jun.)，20-36。  new window
2.Copithorne, L. W.(1971)。International Corporate Transfer Prices and Government Policy。Canadian Journal of Economics，4(3)，324-431。  new window
3.Prusa, Thomas J.(1990)。An incentive compatible approach to the transfer pricing problem。Journal of International Economics，28(1/2)，155-172。  new window
4.Kim, S. H.、Miller, W. S.(1979)。Constituents of the International Transfer Pricing Decision。Columbia Journal of World Business，14(1)，69-77。  new window
5.Fremgen, James M.(1970)。Transfer Pricing and Management Goals。Management Accounting，51(2)，28-31。  new window
6.Madison, Roland L.(1979)。Responsibility Accounting and Transfer Pricing: Approach with Caution。Management Accounting，1979(Jan.)，25-29。  new window
7.Abdallah, Wagdy M.(1989)。How to Motivate and Evaluate Managers with Internal Transfer Pricing System。Management International Review，29，65-71。  new window
8.Abdelberg, Arthur(1986)。Resolving Conflict in Intracompany Transfer Pricing。Accountancy，1986(Nov.)，86-90。  new window
9.Bailey, A.、Boe, W.(1976)。Goal and Resource Transfers in the Multi-goal Organization。Accounting Review，1976(Jul.)，559+873。  new window
10.Baumol, William、Fabian, Tiber(1964)。Decomposition Pricing for Decentralization and External Economics。Management Science，2，1-32。  new window
11.Blis, James H.(1922)。Cost Methods in the Packing Industry。N. A. C. A. Bulletin，1922(Apr.)，12。  new window
12.Bond, E. W.(1980)。Optimal Transfer Pricing when Tax Rations Differ。Southern Economic Journal，47，191-220。  new window
13.Booth, E. J. R.、Jensen, O. W.(1977)。Transfer Price in the Global Corporation Under Internal and External Constraints。Canadian Journal of Economics，10，434-446。  new window
14.Cassel, Herbert S.、Mccormack, Vincent(1987)。The Transfer Pricing Dilemma。Journal of Accountancy，1987(Sep.)，166-175。  new window
15.Casey, Michael P.(1985)。International Transfer Pricing。Management Accounting，1985(Oct.)，31-35。  new window
16.Darroguh, Masako N.、Stoughton, Neal M.(1989)。A Bargaining Approach to Profit Sharing in Joint Ventures。Journal of Business，62(2)，237-270。  new window
17.(1955)。"Dean, Joel." Decentralization and Intra-Company Pricing。Harvard Business Review，33，68。  new window
18.Dupuch, N.、Drake, D.(1964)。Accounting Implications of a Mathematical Programming Approach to the Transfer Pricing Problem。Journal of Accounting Research，1964(Spring)，10-24。  new window
19.Eccle, Robert G.、White, Harrison C.(1988)。Price and Authority in Inter-Profit Center Transactions。The American Journal of Sociology，94，17-48。  new window
20.Goetz, Billy(1987)。Transfer Price: "An Exercise in Relevance and Goal Congruence"。Accounting Review，429，435-440。  new window
21.Gould, J. R.(1964)。International Pricing in Firms When There Are Costs of Using an Outside Market。Journal of Business，37，61-67。  new window
22.Grosse, Robert(1986)。Financial Transfer in the MNE: The Latin American Case。Management International Review，26，33-34。  new window
23.Halperin, Robert、Srinidhi, Bin(1988)。The Effect of the U. S. Tax Regulations' Transfer Pricing Rules on Allocative Efficiency。The Accounting Review，4，686-705。  new window
24.Horst, T.(1971)。The Theory of the Multinational Firm: Optimal Behavior Under Different Tariff and Tax Rates。Journal of Political Economy，79，1058-1972。  new window
25.Ismail, B.(1982)。Transfer Pricing Under Demand Uncertainty。Review of Business and Economic Research，1982(Fall)，1-14。  new window
26.Jenkinson, M. W.(1914)。Some Principles of Accounting Affecting Cost Accounts。The Accountant，50，593-577。  new window
27.Kanodia, Chandra(1979)。Risk Sharing and Transfer Price Systems Under Uncertainty。Journal of Accounting Research，17(1)，74-97。  new window
28.Kovac, Edward J.、Troy, Henry(1989)。Getting Transfer Prices Right: What Bellcore Did。Harvard Business Review，675，148-154。  new window
29.Kant, Chander(1988)。Communications-Perverse Intra-Firm Trade。Southern Economics Journal，56，233-235。  new window
30.Kant, Chander(1988)。Endogenous Transfer Pricing and the Effect of Uncertain Regulation。Journal of International Economics，24，147-157。  new window
31.Knowles, Lynette L.(1985)。International Transfer Pricing Objectives。Managerial Finance，2，12-16。  new window
32.Merville, Larry J.、Petty, William J.(1978)。Transfer Pricing for the Multinational Firm。The Accounting Review，1978(Oct.)，935-951。  new window
33.Mirus, Rolf、Yeung, Gernard(1987)。The Relevance of the Invoicing Currency in Intra-Firm Trade Transaction。Journal of International Money and Finance，6，449-464。  new window
34.Philips, Lawrences C.(1979)。Multinational Considerations。Management Accounting，1979(Jan.)，18-22。  new window
35.Reese, Randall A.、Shida, R.、Hemeberry, D.、Russell, James R.(1989)。Transfer Pricing in Multinational Firms。Agribusiness，5(2)，121-137。  new window
36.Ronen, Joshua、Balachandran, Kashi R.(1988)。An Approach to Transfer Pricing Under Uncertainty。Journal of Accounting Research，26(2)，300-314。  new window
37.Ronen, Joshua、Mckinney, George(1970)。Transfer Pricing for Divisional Autonomy。Journal of Accounting Research，8(1)，99-112。  new window
38.Samuel, J.(1965)。Opportunity Costing: An Application of Mathematical Programming。Journal of Account Research，1965(Autumn)，182-190。  new window
39.Shuman, James(1967)。When Price Is Wrong: by Design。Columbia Journal of World Business，1967(May/Jun.)，70。  new window
40.Spicer, Barry H.(1988)。Towards An Organizational Theory of the Transfer Pricing。Accounting Organizations and Society，13，303-322。  new window
41.Tagati, T.。Theory of The MNF: An Analysis of the Effects of Government Policies。International Economic Review，20，437-448。  new window
42.Uecker, Wilfred C.、Kim, Jae-oh(1989)。A Laboratory Investigation of Alternative Transfer Pricing。Accounting Organisations and Society，14，41-64。  new window
43.Vending, Richard E.(1973)。A Three-part Transfer Price。Management Accounting，55，33。  new window
44.Watson, David J. H.、Baumler, J.(1977)。Transfer Pricing: A Behavior Context。Accounting Review，1977(Jul.)，466-474。  new window
會議論文
1.National Association of Cost Accountants(1930)。Proceedings of the Eleventh International Cost Conference。The Eleventh International Cost Conference。New York：National Association of Accountants。  new window
研究報告
1.(1990)。Statistics on Overseas Chinese and Foreign Investment。Taipei：Investment Commission, Ministry of Economic Affairs。  new window
2.(1988)。Yearbook of Financial Statistics of the Republic of China。Taipei：Department of Statistics, Ministry of Finance。  new window
學位論文
1.Bisat, Talal A.(1967)。An Evaluation of International Intercompany Transactions(博士論文)。The American University。  new window
2.Craig, Caroline Kern(1987)。The Shifting of Corporate Capital Acquisition Tax Subsidies(博士論文)。University of Illinois。  new window
3.Eryani, Al.、Mohammed, Fedi(1987)。Policies of U. S. Multinational Corporations on Pricing Intra-Company Transfers with Foreign Affiliates in More Developed and Less Developed Countries(博士論文)。Kent State University。  new window
4.Feldman, John Davis(1976)。Ethics and Taxes: An Ethical Analysis of Anglo-American Tax Theory(博士論文)。University of Virgina。  new window
5.Gerardi, Geraldine Ann(1976)。Transfer Pricing and Profit Shifting(博士論文)。The American University。  new window
6.Gokarn, Rajul Yoganand(1984)。An Investigation into the Need for, Possibility of, and Means of Achieving International Harmonization of Accounting and Reporting Practices(博士論文)。Georgia State University。  new window
7.Harley, Geoffrey John(1981)。International Division of the Income Tax Base of Multinational Enterprise(博士論文)。University of Michigan。  new window
8.Jensen, Oscar Willtan(1976)。Transfer Pricing and Tax Policy for the Multinational Corporation(博士論文)。University of Connecticut。  new window
9.Kempton, P.(1987)。The Control of Tax Evasion-Question for Practicing Accountants(博士論文)。The University of Bath。  new window
10.Lee, Chan Min(1983)。A Transfer Pricing System Based on Opportunity Cost and Game Theory(博士論文)。University of Nebraska。  new window
11.Mcgilsky, Debra Ertel(1986)。An Empirical Study of A Ratemaking Issue: Determining the Federal Income Tax Allowance of an Affiliated Utility(博士論文)。Michigan State University。  new window
12.Milburn, John Alexander(1977)。International Transfer Pricing in a Financial Accounting Context(博士論文)。University of Illinois at Urbana-Champaign。  new window
13.Okpechi, Simeon Ogbulafor(1976)。Interdivisional Transfer Pricing: A Conflict Resolution Approach(博士論文)。The Ohio State University。  new window
14.Persellin, Mark Bennett(1987)。An Investigation of the Planning and Policy Implications of the Foreign Sale Corporation Legislation(博士論文)。University of Huston。  new window
15.Petty, John William II(1971)。An Optimal Transfer: Pricing System for the Multinational Firm(博士論文)。The University of Texas at Austin。  new window
16.Rapakko, Timo Tapio(1987)。Corporate Control and Parent Firms' Liability for their Controlled Foreign Subsidiaries(博士論文)。Stanford University。  new window
17.Salem, Azaza Aboel-Razik(1986)。A Study of Determinants of Transfer Pricing in Multinational Corporations: the Case between U. S. Parent Companies and Egyptian Units(博士論文)。The University of Mississippi。  new window
18.Serrett, R.(1986)。An Analytical Investigation of the Corporative Tax Entity(博士論文)。University of Houston。  new window
19.Swingen, Judyth A.(1984)。The Allocation and Apportionment of Deductions by Multinational Enterprises(博士論文)。University of Wisconsin-Madision。  new window
圖書
1.Kaplan, R. S.(1982)。Advanced Management Accounting。Englewood Cliffs, NJ：Prentice-Hall。  new window
2.Abdallah, Wagby M.(1989)。International Transfer Pricing Policy。Quorum Books。  new window
3.(1973)。An introduction to Financial Control and Reporting in Multinational Enterprises。Austin：Bureau of Business, the University of Austin。  new window
4.Arpan, Jeffrey S.、Radebaugh, Lee H.(1985)。International Accounting and Multinational Enterprises。New York：John Wiley and Sons。  new window
5.Arrow, Kenneth J.(1959)。Optimization, Decentralization, and Internal Pricing in Business Firms. In contributions to Scientific Research Management, Proceedings of the Scientific Program Following the Dedication of the Western Data Processing Center, Graduate School of Busin。UCLA。  new window
6.Benke, Ralph L. Jr.、Edwars, James Don(1980)。Transfer Pricing: Techniques and Uses。New York：N. A. A.。  new window
7.Borkewiski, Susan C.(1988)。An Investigation into the Divergence of Theory from Practice Regarding Transfer Pricing Methods。Ann Arbor：University Microfilms International。  new window
8.Eccles, Robert G.(1985)。The Transfer Pricing Problem: A Theory for Practice。Lexington, Mass.：D. C. Heath & Co.。  new window
9.Dean(1978)。Decentralization and Intra-Company Pricing。New York。  new window
10.Green, J.、Duerr, M. G.(1970)。Inter-company Transactions in the Multinational Firm。New York：The Conference Board。  new window
11.Grundy, Milton(1984)。The World of International Tax Planning。Cambridge University。  new window
12.(1990)。Japanese Firms in Taiwan。Taipei：Japan Association in Taiwan。  new window
13.Lawler, Edward E. III(1973)。Motivation in Work Organization。Wadsworth Publishing Co.。  new window
14.Mathewson, G. Frank(1942)。Fiscal Transfer Pricing Multinational Corporations。OECD。  new window
15.Nieckels, Lars(1976)。Transfer Pricing in International Firms。New York：Wiley。  new window
16.Norton, George P.(1976)。Textile Manufacturers' Bookkeeping。New York：Reo Press。  new window
17.OECD(1984)。Transfer Pricing and Multinational Enterprises。  new window
18.OECD(1987)。International Tax Avoidance and Evasion。Paris：OECD Bookshop。  new window
19.Rugman, Alan M.、Eden, Lorraine(1985)。Multinationals and Transfer Pricing。London：Room Helm。  new window
20.Shapiro, Alan(1982)。Multinational Financial Management。Boston：Allyn and Bacon, Inc.。  new window
21.Solomon, D.(1974)。Divisional Performance Measurement and Control。Richard D. Irwin, Inc.。  new window
22.Starchild, Adam(1979)。Tax Havens。Arlington House。  new window
23.Tang, Roger Y. W.(1979)。Transfer Pricing in the United States and Japan。New York：Praeger。  new window
24.(1990)。Taiwan Statistical Data Book。Taipei：Council for Economic Planning and Development。  new window
25.(1990)。U. S. Firms in Taiwan。Taipei：American Institute in Taiwan。  new window
26.Vaitsos。Inter-Country Income Distribution and Transactional Enterprise。  new window
27.Verlage, H. G.(1975)。Transfer Pricing for Multinational Enterprises。Rotterdam：Rotterdam University Press。  new window
28.Yunker, Penelope J.(1982)。Transfer Pricing and Performance Evaluation in Multinational Companies。New York：Praeger Publishers。  new window
29.Cyert, Richard M.、March, James G.(1963)。A Behavioral Theory of the Firm。Englewood Cliffs, NJ：Prentice Hall。  new window
圖書論文
1.Brown, Donaldson F.(1980)。Centralized Control with Decentralized Responsibilities。Systems and Profits Thomas Johnson。New York：Arno Press。  new window
 
 
 
 
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