Bücher der Reihe Foundations and Trends (R) in Accounting

Surveys the transfer pricing literature with a focus on commonly-used pricing schemes using incomplete contracting models. A key theme running through the book is that the firm's central office (i.e headquarters) plays a rather limited role in mediating individual transactions.

Provides research perspectives on the interface between financial reporting and disclosure policies and executive compensation. The book focuses on the effects of compensation-based incentives on executives' financial accounting and disclosure choices, and the role of financial reporting and income tax in shaping compensation practices.

Analyses the contributions of psychology-based research to explaining patterns in individuals' management accounting related decision-making. The book reviews four main themes: framing and reference points; individuals' valuation of non-monetary (social) payoffs; subjective decision models; and limitations on learning.

Addresses the question of how strategic firm organisation and accounting measurements affect and are affected by such prevalent concerns of relying on an external input supplier.

Demonstrates that formal capital budgeting mechanisms that allocate investment costs to divisions via capital charge rates, depreciation schedules, and inter-divisional cost-sharing rules, can yield divisional performance measures that provide proper two-stage investment incentives.