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    题名: 轉撥計價誘因問題之研究
    作者: 郭運華
    贡献者: 康榮寶
    郭運華
    日期: 1993
    上传时间: 2016-05-04 17:10:34 (UTC+8)
    參考文獻: 一、中文部份
    朱敬一，「個體經濟分析」第二版，作者自印，民國80 年。
    張清溪，許嘉棟，劉鶯，吳聰敏，「經濟學--理論與實際」第二版，新陸書局股份有限公司，民國80 年。
    黃英紳，「企業內部轉撥計價之研究」東吳大學會計學研究所未出版碩士論文，民國76 年。
    蕭玄逸，「比例契約和偽報契約之分析--當事人--代理人模型之應用」國立臺灣大學經濟學研究所未出版碩士論文，民國80年。
    王金來， 應用代理理論建立均衡參與預算模式」國立政治大學會計研究所未出版碩士論文，民國74 年。
    林靜薇，「由代理理論探討影響台灣企業達成海外投資目的之因素」國立政治大學會計研究所未出版碩士論文，民國80 年。
    陳惠玲，「資訊不對稱情況下之轉撥計價」國立政治大學會計研究所未出版碩士論文，民國70 年。
    張裕銘「運用代理理論在審計契約行為上之研究」國立政治大學會計研究所未出版碩士論文，民國77 年。
    廖述忠「轉撥計價之理論與實務--中油公司個案研究」國立政治大學會計研究所未出版碩士論文，民國80 年。
    二、英文部份
    Abdel-Khalik, A. Rashad and Edward J. Lusk, "Transfer Pricing-A Synthesis" ,The Accounting Review, Januaary 1974.
    ---, "Transfer Pricing-A Synthesis: A Reply" The Accounting Review, April 1975.
    Amir` Barnea, Haugen robert A., and Senbet Lemma W. "Agency Problems and Financial Contracting" ,Prentice-Hall Foundations of Financial Series.
    Arthur L. Thomas. "A Behavioral Analysis of Joint-Cost Allocaation and Transfer Pricing" Stipes Publishing 1980.
    Baiman, s.(1982). "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature 1, 154-210.
    --,(1990). "Agency Research in Managerial Ac- counting: A Second Look," Accounting Organization and Society 15, 341 -37l.
    Cook, Paul W., "Decentralization and the Transfer-Pricing Problem", Journal of Business., April 1955
    Eisenhardt, Kathleen M., "Agency Theory: An Assessment and Review, Academy of Management Review, 1989.
    Gordeb Shillinglaw, "Cost Accounting: Analysis and Control", Revised ed., 1969 p.830.
    Hirshleifer, Jack, "On the Economics of Transfer Pricing" ,The Journal of Business, July 1956.
    Harris, M. and Raviv, A.(1978). "Some Results on Incentive Contracts with Application to Education and Employment, Health Insurance, and
    Holmstrom, B.(1979). "Moral Hazard and Observa-bility," Bell Journal of Economics 10, 74-91. 8
    Horngren, C.T . and Foster G.(1991). "Cost Accounting," 7th edition, Prentice-Hall Inc.
    Henderson James M. Quandt Richard E. "Microeconomic Theory :A Mathematical
    Apprroach" .Third Edition.
    Igor Vaysman, "A Model of Cost-based Transfer Pricing" ,Haas School of Business University of California, Berkeley, June 1992
    Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership structure, Journal of Financial Economics.
    Joes S. Demski and david M. Kreps, "Models in Managerial Accounting" ,Journal of Accounting research Vo1.20 Supplement 1982.
    Kaplan, R.S. and Atkinson, A.A.(1989). "Advanced Management Accounting," 2nd edition, Prentice-Hall Inc.
    Mirrlees, J.(1974). "Notes on Welfare Economics, Information and Un- . , certainty," in Blach, Mc- Fadden and Wu (eds) , Eaasy in Economics Be- havior under Uncertainty, Amsterdam, North Holland Publish Co.
    Ronen, Joshua, "Transfer Pricing-A Synthesis: A Comment" .The Accounting Review, April1975.
    ---- ,and George Mckinney, III," Transfer Pricing for Divisional `Autonomy", ", Journal of Accounting Research, Spring 1970.
    - ,and Balachandran Kashi R., "Incentive Contracts When Production Is subcontracted" European Journal of Operational Research 1989.
    --- ,and Balachandran Kashi R.," An Approach to Transfer Pricing Under Uncertainty" ,Journal of Accounting Research Vo1.26 No.2 Autumn 1988.
    Ross, S.(1979). "The Economic Theory of Agency: the Principal Problem," American Economics Review 63, 114-139.
    Ray Rees, "The Theory of Principle and Agent Part I" ,Bulletin of Economic Research 37:1;1985,
    Shavell, S.(1979) . "Risk-sharing and Incentives in the Principal-Agent Relationship," Bell Journal of Economics 10, 55-73.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002006000
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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