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.
Baldenius, Tim. "Discussion of 'Divisional Performance Measurement and Transfer Pricing for Intangible Assets.'" Review of Accounting Studies 11, no. 2-3 (May 2006): 367-376.
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