ANNIVERSARY ARTICLE: A Perspective on “Asymmetric Information, Incentives and Intrafirm Resource Allocation”

Published Online:https://doi.org/10.1287/mnsc.1040.0285

References

  • Anctil R., Dutta S. Negotiated transfer pricing and divisional versus firm-wide performance evaluation. Accounting Rev. (1999) 74(January):87–104CrossrefGoogle Scholar
  • Antle R., Eppen G. Capital rationing and organizational slack in capital budgeting. Management Sci. (1985) 31(February):163–174LinkGoogle Scholar
  • Antle R., Fellingham J. Resource rationing and organizational slack in a 2-Period model. J. Accounting Res. (1990) 28(Spring):1–24CrossrefGoogle Scholar
  • Antle R., Bogetoft P., Stark A. Incentive problems and investment timing options. Working paper (2002) (Yale University, New Haven, CT) Google Scholar
  • Arya A., Glover J. Option value to waiting created by a control problem. J. Accounting Res. (2001) 39(December):405–415CrossrefGoogle Scholar
  • Arya A., Fellingham J., Young R. The effects of risk-aversion on production decisions in decentralized organizations. Management Sci. (1993) 39(July):794–805LinkGoogle Scholar
  • Baiman S., Netessine S. An incentive effect of multiple sourcing. (2004) . Working paper, University of Pennsylvania, Philadelphia, PAGoogle Scholar
  • Baiman S., Rajan M. Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. J. Accounting Res. (1995) 33(Supplement):135–164CrossrefGoogle Scholar
  • Baiman S., Rajan M. Incentive issues in inter-firm relationships. Accounting, Organ. Soc. (2002) 27(April):213–238CrossrefGoogle Scholar
  • Baldenius T. Intrafirm trade, bargaining power, and specific investments. Rev. Accounting Stud. (2000) 5(March):27–56CrossrefGoogle Scholar
  • Baldenius T., Reichelstein S., Sahay S. Negotiated versus cost-based transfer pricing. Rev. Accounting Stud. (1999) 4(December):67–91CrossrefGoogle Scholar
  • Baliga S., Sjostrom T. Decentralization and collusion. J. Econom. Theory (1998) 83(December):196–232CrossrefGoogle Scholar
  • Baron D., Besanko D. Informational alliances. Rev. Econom. Stud. (1999) 66(October):743–768CrossrefGoogle Scholar
  • Cachon G., Lariviere M. Capacity choice and allocation: Strategic behavior and supply chain performance. Management Sci. (1999) 45(August):1091–1108LinkGoogle Scholar
  • Chen Q. Cooperation in the budgeting process. J. Accounting Res. (2003) 41(December):775–796CrossrefGoogle Scholar
  • Christensen J., Feltham G., Wu M. Cost of capital in residual income for performance evaluation. Accounting Rev. (2002) 77(January):1–24CrossrefGoogle Scholar
  • Demski J., Sappington D. Delegated expertise. J. Accounting Res. (1987) 25(Spring):68–89CrossrefGoogle Scholar
  • Demski J., Sappington D. Hierarchical structure and responsibility accounting. J. Accounting Res. (1989) 27(Spring):40–58CrossrefGoogle Scholar
  • Dutta S., Reichelstein S. Controlling investment decisions: Depreciation and capital charges. Rev. Accounting Stud. (2002) 7(June):253–281CrossrefGoogle Scholar
  • Edlin A., Reichelstein S. Specific investment under negotiated transfer pricing: An efficiency result. Accounting Rev. (1995) 70(April):275–291Google Scholar
  • Faure-Grimaud A., Laffont J., Martimort D. Collusion, delegation and supervision with soft information. Rev. Econom. Stud. (2003) 70(April):253–280CrossrefGoogle Scholar
  • Friedl G. Growth options organizational slack and managerial investment incentives. Working paper (2002) (University of Munich, Munich, Germany) Google Scholar
  • Gilbert R., Riordan M. Regulating complementary products: A comparative institutional analysis. RAND J. Econom. (1995) 26(Summer):243–256CrossrefGoogle Scholar
  • Groves T., Loeb M. Incentives in a divisionalized firm. Management Sci. (1979) 25(March):221–230LinkGoogle Scholar
  • Harris M., Kriebel C., Raviv A. Asymmetric information, incentives and intrafirm resource allocation. Management Sci. (1982) 28(June):604–620LinkGoogle Scholar
  • Hirshleifer J. On the economics of transfer pricing. J. Bus. (1956) 29(July):172–189CrossrefGoogle Scholar
  • Kanodia C. Participative budgets as coordination and motivational devices. J. Accounting Res. (1993) 31(Fall):172–189CrossrefGoogle Scholar
  • Kirby A., Reichelstein S., Sen P., Paik T. Participation, slack and budget based performance evaluation. J. Accounting Res. (1991) 29(Spring):109–129CrossrefGoogle Scholar
  • Laffont J., Tirole J.A Theory of Incentives in Procurement and Regulation (1993) (MIT Press, Cambridge, MA) Google Scholar
  • Lewis T., Sappington D. Incentives for monitoring quality. RAND J. Econom. (1991) 22(Fall):370–384CrossrefGoogle Scholar
  • McAfee P., McMillan J. Organizational diseconomies of scale. J. Econom. Management Strategy (1995) 4(February):399–426CrossrefGoogle Scholar
  • Melumad N., Mookherjee D., Reichelstein S. A theory of responsibility centers. J. Accounting Econom. (1992) 15(November):445–484CrossrefGoogle Scholar
  • Melumad N., Mookherjee D., Reichelstein S. Hierarchical decentralization of incentive contracts. RAND J. Econom. (1995) 26(Winter):654–672CrossrefGoogle Scholar
  • Melumad N., Mookherjee D., Reichelstein S. Contract complexity, incentives and the value of delegation. J. Econom. Management Strategy (1997) 6(Fall):257–289CrossrefGoogle Scholar
  • Mookherjee D., Reichelstein S. Dominant strategy implementation of Bayesian incentive compatible rules. J. Econom. Theory (1992) 56(April):378–399CrossrefGoogle Scholar
  • Mookherjee D., Reichelstein S. Budgeting and hierarchical control. J. Accounting Res. (1997) 35(Autumn):129–155CrossrefGoogle Scholar
  • Mookherjee D., Tsumagari M. The organization of supply networks: Effects of delegation and intermediation. Econometrica (2004) 72(July):1179–1219CrossrefGoogle Scholar
  • Myerson R. Optimal auction design. Math. Oper. Res. (1981) 6(February):58–73LinkGoogle Scholar
  • Pfeiffer T., Schneider G. Ex-ante and ex-post capital charge rates. (2003) . Working paper, University of Vienna, Vienna, AustriaGoogle Scholar
  • Reichelstein S. Investment decisions and managerial performance evaluation. Rev. Accounting Stud. (1997) 2(2):157–180CrossrefGoogle Scholar
  • Rogerson W. Inter-temporal cost allocation and managerial investment incentives: A theory explaining the use of Economic Value Added as a performance measure. J. Political Econom. (1997) 105(August):770–795CrossrefGoogle Scholar
  • Sahay S. Transfer pricing based on actual cost. J. Management Accounting Res. (2003) 15:177–192CrossrefGoogle Scholar
  • Solomons D.Divisional Performance Measurement and Control (1965) (Irwin, Homewood IL) Google Scholar
  • Vaysman I. A model of cost-based transfer pricing. Rev. Accounting Stud. (1996) 1(March):73–108CrossrefGoogle Scholar
  • Vaysman I. A model of negotiated transfer pricing. J. Accounting Econom. (1998) 25(June):349–384CrossrefGoogle Scholar
INFORMS site uses cookies to store information on your computer. Some are essential to make our site work; Others help us improve the user experience. By using this site, you consent to the placement of these cookies. Please read our Privacy Statement to learn more.