A laboratory investigation of alternative transfer pricing mechanisms

Article Abstract:

Laboratory research on mechanisms for pricing transfers between a buyer and seller is presented. In the direct negotiation mechanism, parties suggest terms of trade which the other side can accept or reject. The traditional mechanism uses the intersection of reported supply and demand schedules of the buyer and seller to determine transfer price and quantity. The Ronen-McKinney mechanism uses the traditional mechanism for computing the transfer quantity but induces the buyer and seller to truthfully report their schedules by giving them different transfer prices. The efficiency of the traditional mechanism and the Ronen-McKinney mechanisms was the same.

Transfer pricing, Supply and demand, Demand functions (Economics), Demand functions

---

Accounting laboratory experiments on human judgment: some characteristics and influences

Article Abstract:

Accounting laboratory experiments in human judgment is expected to be increasingly important to future accounting research. Growth, topics, designs and subjects were analyzed in sample studies of published articles. The studies laid the groundwork for assessing the influence of particular disciplines, journals, articles, authors and institutions on accounting laboratory experiments on human judgment.

Usage, Evaluation, Industrial research

---

Linear versus process tracing approaches to judgment modelling: a new perspective on cue importance

Article Abstract:

Process tracing models and linear models are used for bankruptcy prediction problems. Traditional linear discriminant analysis techniques are used in the linear models. Computer-generated algorithm-based decision nets are used in the process tracing models. Good predictive accuracy is reported for both models. There is a divergence on several issues of cue importance which should be examined further.

Risk management, Bankruptcy

Similar abstracts:

• Abstracts: Investigation of anthropometry basis grouping technique for subject classification. Situational awareness ability and cognitive skills training in a complex real-world task
• Abstracts: An empirical investigation of bogus recall. The value of user image in quelling aberrant consumer behavior. An investigation of the relative efficacy of four alternative approaches to importance-performance analysis
• Abstracts: Supervisory training in a new key. How CEOs nurture creative thinking. Innovative managers, innovative employees
• Abstracts: Strategy, budgeting, and crisis in Latin America. Clinical budgeting: experimentation in the social sciences: a drama in five acts

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.