@article{publication-8244,
	author={G{\"o}x, Robert F},
	doi={10.1006/mare.2000.0134},
	issn={1044-5005},
	journal={Management Accounting Research},
	number=3,
	pages={327-348},
	publisher={Elsevier},
	title={Strategic transfer pricing, absorption costing, and observability},
	volume=11,
	year=2000,
}