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- Title
Discussion of “Divisional performance measurement and transfer pricing for intangible assets”.
- Authors
Baldenius, Tim
- Abstract
The conference paper by Johnson (2006, Review of Accounting Studies, forthcoming) develops an incomplete-contracting transfer pricing model with a number of novel features: taxation, sequential investments, and intangible assets being transferred. This discussion aims to disentangle these features so as to highlight those that are the key drivers of the results. Moreover, I show that some of the results can be generalized to settings involving a greater level of technological interdependency between the divisions.
- Subjects
INTANGIBLE property; TRANSFER pricing; ADVANCE pricing agreements; INVESTMENTS; FINANCIAL performance; TAXATION
- Publication
Review of Accounting Studies, 2006, Vol 11, Issue 2/3, p367
- ISSN
1380-6653
- Publication type
Article
- DOI
10.1007/s11142-006-9000-5