The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence

• Markus Arnold

  Markus Arnold

  [email protected]

  https://orcid.org/0000-0001-8834-2176

  Institute for Accounting, University of Bern, 3012 Bern, Switzerland

  Search for more papers by this author

  ,
• Florian Elsinger

  Florian Elsinger

  [email protected]

  https://orcid.org/0000-0002-8070-1848

  Department of Accounting and Control, Rotterdam School of Management, Erasmus University, 3062 PA Rotterdam, Netherlands

  Search for more papers by this author

  ,
• Frederick W. Rankin

  Corresponding Author

  Frederick W. Rankin

  [email protected]

  https://orcid.org/0000-0002-0481-957X

  Department of Accounting, College of Business, Colorado State University, Fort Collins, Colorado 80523

  Search for more papers by this author