转移定价参与、公平性感知与交易满意度——基于一项结构方程模型的实证研究
5397 
3076
财经研究 2009 年 第 35 卷第 10 期, 页码：37 - 47
摘要
参考文献
摘要
文章基于转移定价的行为学研究成果,将管理学中盛行的参与管理研究模型应用于转移定价领域。在国内集团企业问卷调查的基础上,文章根据国外对定价参与行为的研究成果,以及参与行为的情感模型,建立了包括定价参与、公平性感知和交易满意度在内的结构方程模型(Structural Equation Modeling,SEM)。研究发现,结果的公平性在定价参与提升交易满意度的过程中起到了完全中介变量的作用,而过程的公平性则没有起到中介变量的作用。我们的研究有助于集团企业理顺内部交易关系、促进内部交易的顺利进行和集团整体战略的实施。
[1]王悦.集团转移定价、定价参与和组织后果———基于一项问卷调查的经验证据[D].上海财经大学会计学博士学位论文,2007,56-98.
[2]Borkowski S C.Environmental and organizational factors affecting transfer pricing:A survey[J].Journal of Management Accounting Research,1990,(3):78-99.
[3]Borkowski S C.An analysis(Meta-and otherwise)of multinational transfer pricing re-search[J].The International Journal of Accounting,1996,31(1):39-53.
[4]Chan K H,Lo A WY.Theinfluence of management perception of environmental varia-bles onthe choice of international transfer-pricing methods[J].The International Journal of Accounting,2004,39(1):93-110.
[5]Erez M,Kanfer F H.The role of goal acceptance in goal setting and task performance[J].Academy of Management Review,1983,(8):54-463.
[6]Ghosh D.Complementary arrangements of organizational factors and outcomes of nego-tiated transfer price[J].Accounting,Organizations and Society,2000,25:661-682.
[7]Libby T.The influence of voice and explanation on performancein a participative budge-ting setting[J].Accounting,Organizations and Society,1999,24:125-137.
[8]Luft J L,Libby R.Profit comparisons,market prices and managers’judgment about negotiated transfer prices[J].The Accounting Review,1997,72:217-230.
[9]Wagner J,Gooding R.Shared influence and organizational behavior:A meta-analysis of situational variables expected to moderate participation-outcome relationships[J].Acad-emy of Management Journal,1987,3:524-541.
[10]Wagner III,John A.Participation’s effects on performance and satisfaction:Arecon-sideration of research evidence[J].Academy of Management Review,1994,19(2):312-330.
[2]Borkowski S C.Environmental and organizational factors affecting transfer pricing:A survey[J].Journal of Management Accounting Research,1990,(3):78-99.
[3]Borkowski S C.An analysis(Meta-and otherwise)of multinational transfer pricing re-search[J].The International Journal of Accounting,1996,31(1):39-53.
[4]Chan K H,Lo A WY.Theinfluence of management perception of environmental varia-bles onthe choice of international transfer-pricing methods[J].The International Journal of Accounting,2004,39(1):93-110.
[5]Erez M,Kanfer F H.The role of goal acceptance in goal setting and task performance[J].Academy of Management Review,1983,(8):54-463.
[6]Ghosh D.Complementary arrangements of organizational factors and outcomes of nego-tiated transfer price[J].Accounting,Organizations and Society,2000,25:661-682.
[7]Libby T.The influence of voice and explanation on performancein a participative budge-ting setting[J].Accounting,Organizations and Society,1999,24:125-137.
[8]Luft J L,Libby R.Profit comparisons,market prices and managers’judgment about negotiated transfer prices[J].The Accounting Review,1997,72:217-230.
[9]Wagner J,Gooding R.Shared influence and organizational behavior:A meta-analysis of situational variables expected to moderate participation-outcome relationships[J].Acad-emy of Management Journal,1987,3:524-541.
[10]Wagner III,John A.Participation’s effects on performance and satisfaction:Arecon-sideration of research evidence[J].Academy of Management Review,1994,19(2):312-330.
引用本文
王悦, 潘飞. 转移定价参与、公平性感知与交易满意度——基于一项结构方程模型的实证研究[J]. 财经研究, 2009, 35(10): 37–47.
导出参考文献，格式为：
上一篇：王安石抑兼并思想之我见
下一篇：公司治理、自由现金流与非效率投资
