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Verhandelte Verrechnungspreise
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Florian Tellge geht der Frage nach, welche Anreizwirkungen von Determinanten verhandelter Verrechnungspreise ausgehen. Ausgangspunkte bilden theoretische bzw. forschungshistorische Grundlagen sowie themenrelevante Aspekte der Organisations-, Personal- und Verhandlungsforschung. Auf dieser Basis werden Determinanten verhandelter Verrechnungspreise systematisch aufgearbeitet und ausgewhlte Determinanten im Rahmen einer Vignettenstudie empirisch berprft. Die Ergebnisse der empirischen Untersuchung liefern Hinweise auf die Anreizwirkungen von Verhandlungsgeschick sowie auf die anreizbezogenen Wirkungen eines Eingriffes Dritter in Verrechnungspreisverhandlungen.
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