Inter-Company Price Revisited: Passage From Monopoly Competition to the Realm of Corporate Financial Reporting

This paper develops a theory of inter-company price or pricing (ICP) within the framework monopoly competition as form imperfect rivalry and performs an analytical application showing its direct association with corporate financial reporting in general statements particular. For this purpose, cost advantage operating profit are served catalysts to build apply it into accounting practice. In other words, profits considered constructed keys show explain interplay between ICP Examinations document that given businesses transact each under bilateral competition; ceteris paribus, figure business will be higher than (OP) without advantage. further asset size, earnings before interest taxes (EBIT), (EBT) hence net income/profit after tax (NPAT) figures always EBIT, EBT therefore NPAT