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  • All HBS Web  (217)
    • Faculty Publications  (27)

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    • All HBS Web  (217)
      • Faculty Publications  (27)

      Transfer PricingRemove Transfer Pricing →

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      • November 1997 (Revised April 2017)
      • Teaching Note

      Purity Steel Corporation, 2012

      By: Robert Simons and Antonio Dávila
      Teaching Note for (9-197-082). View Details
      Keywords: Strategy And Execution; Management Control Systems; Performance Measurement; ROI; Transfer Pricing; Steel Industry
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      Simons, Robert, and Antonio Dávila. "Purity Steel Corporation, 2012." Harvard Business School Teaching Note 198-038, November 1997. (Revised April 2017.)
      • May 1997
      • Article

      Transfer Pricing with ABC

      By: Robert S. Kaplan, Dan Weiss and Eyal Desheh
      Keywords: Price
      Citation
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      Kaplan, Robert S., Dan Weiss, and Eyal Desheh. "Transfer Pricing with ABC." Management Accounting (May 1997): 20–28. (Winner of Institute of Management Accountants. Lybrand Certificate of Merit presented by Institute of Management Accountants​.)
      • January 1995
      • Background Note

      A Note on Distribution of Venture Investments

      By: Josh Lerner
      Venture capitalists typically exit investments by distributing shares to investors. These transfers pose challenges for these investors. Predictions and evidence about the behavior of stock prices of firms around the time of these distributions are presented. View Details
      Keywords: Forecasting and Prediction; Venture Capital; Stocks; Investment; Price
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      Lerner, Josh. "A Note on Distribution of Venture Investments." Harvard Business School Background Note 295-095, January 1995.
      • May 1992 (Revised January 2000)
      • Supplement

      ABB: Accountability Times Two (B)

      By: Robert L. Simons
      Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB... View Details
      Keywords: Multinational Firms and Management; Conflict Management; Complexity; Sweden; Switzerland
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      Simons, Robert L. "ABB: Accountability Times Two (B)." Harvard Business School Supplement 192-142, May 1992. (Revised January 2000.)
      • spring 1992
      • Article

      Optimal Transfer Pricing under Postcontract Information

      By: R. Banker and S. Datar
      Keywords: Price; Information
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      Banker, R., and S. Datar. "Optimal Transfer Pricing under Postcontract Information." Contemporary Accounting Research 8, no. 2 (spring 1992): 329–352.
      • September 1976
      • Case

      Del Norte Paper Co. (A)

      By: William A. Sahlman
      Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details
      Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit
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      Sahlman, William A. "Del Norte Paper Co. (A)." Harvard Business School Case 177-034, September 1976.
      • Research Summary

      Overview

      By: Reshmaan N. Hussam

      Engaged with field work in South Asia and East Africa, Professor Hussam places a focus on exploring questions with strong theoretical motivation in the economics literature as well as relevant downstream policy implications. Her research spans four broad interests.... View Details

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