Discussion of “Divisional performance measurement and transfer pricing for intangible assets”

Tim Baldenius ()
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Tim Baldenius: Columbia University

Review of Accounting Studies, 2006, vol. 11, issue 2, No 11, 367-376

Abstract: 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.

Keywords: Transfer pricing; Intangibles; Taxation; Hold-up problem; M41; L22; D23 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.1007/s11142-006-9000-5

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