Dirk Simons
University of Mannheim
77 Papers
312 Citations
Dirk Simons is an academic researcher from University of Mannheim. The author has contributed to research in topics: Transfer pricing & Audit. The author has an hindex of 11, co-authored 54 publications. Previous affiliations of Dirk Simons include Bielefeld University & Ernst & Young.
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Papers
Public Company Accounting Oversight Board
Dirk Simons,Martina Corsten +1 more
- 01 Jan 2007
TL;DR: In this article, the authors seek public comment on potential changes to the auditor's reporting model that could increase the transparency and relevance of the financial statements and the audit process and also lead to more efficient markets and improved allocations of capital.
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•Posted Content
Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
TL;DR: In this article, the impact of different international tax allocation regimes on a corporate group's investment and production decisions is analyzed, and it is shown that FA offsets the advantages of decision decentralization as it reverses the separation of responsibilities.
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Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
TL;DR: In this article, the impact of different combinations of tax allocation and managerial accounting regimes on investment and production decisions of an MNC was analyzed, and it was shown that TP affects the production decision, so that a frequently cited advantage of TP does not hold true.
The effect of capital lockup and customer trade credits on the optimal lot size—a confirmation of the EPQ
TL;DR: The classical economic production quantity (EPQ) formula, which is obtained by balancing set-up and carrying costs, is reconsidered in this paper by modelling capital lockup in a more detailed way considering both the supplier and the customer trade credit as well as the time structure of the capital lock up.
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Coordinating Service‐Sensitive Demand and Capacity by Adaptive Decision Making: An Application of Case‐Based Decision Theory*
TL;DR: An adaptive decision process based on case-based decision theory (CBDT) for the price-capacity problem is developed and it is shown that a CBDT DM in this setting eventually finds the optimal solution.
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