… When we recently undertook an empirical study [Drtina and Largay, 1984] which relied upon
this indirect conversion method, we found that the validity of the cash flow calculation is de…

In their efforts to streamline operations, managers today are dismantling bureaucracies and
questioning the benefits of vertical integration. One alternative is a strategy that focuses …

Discussions about transfer pricing normally presume the firm's objective is to maximize profit
while making the best use of existing capacity. This article differs by exploring the impact of …

Managers of multinational companies are increasingly concerned about issues surrounding
transfer pricing, in no small measure because of the worldwide growth of transfer-pricing …

This study provides empirical evidence on the extent to which cash flow from operations is
not proxied by more traditional performance measures such as income from continuing …

… Drtina focuses on how managers can use accounting for decision making and control. He
has co-authored a text on managerial accounting and published in a number of journals. Dr. …

… Drtina specializes in the use of accounting by managers for decision making and control,
drawing on past experience with CPA firms, small and large businesses, nonprofits, and …

The annual budget has never been considered an effective control tool because the operating
conditions on which revenue and spending targets are based differ markedly from actual …

In this study, using accounting performance measures, cash flow performance measures,
market based performance measures, and statistical models, we analyze financial and stock …

How transfer prices can affect a supply chain strategic decision Ralph Drtina and Henrique L…
Reference to this paper should be made as follows: Drtina, R. and Correa, HL (2011) ‘How …