Media type: E-Article Title: Distortional effects of separate accounting and formula apportionment on factor allocation Contributor: Ortmann, Regina [VerfasserIn]; Pummerer, Erich [VerfasserIn] imprint: 2023 Published in: Journal of business economics ; 93(2023), 8 vom: Okt., Seite 1277-1307 Language: English DOI: 10.1007/s11573-022-01133-5 ISSN: 1861-8928 Identifier: Keywords: Factor allocation ; Formula apportionment ; Investment decision ; Separate accounting ; Transfer pricing ; Aufsatz in Zeitschrift Origination: Footnote: Access State: Open Access