Revenue and Operating Costs in U.S. High-Technology Corporations: Huber Robust Regression Estimates, 1980–2025
1. Introduction Transfer pricing analysis for intangible-intensive corporations requires structural econometric models,…
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Transfer Pricing Analysis Blog
The EdgarStat Blog explores issues in transfer pricing and application of the transactional net margin method (TNMM or CPM in the US) and other enterprise profit-based methods.
A FRAND Regression Model: Defensibility and Data Feasibility
Compared with the Additive and Multiplicative Rivals
Quartiles of Profit Ratios are not Deus ex Machina
The Harmonic Mean Bias in Ratio-Based Profit Level Indicators
The Variance of the Ratio-Based PLI and the 68% Confidence Interval for the Slope
Why Induced Heteroscedasticity Compounds the Intercept Bias
The Bias of Ratio-Based Profit Indicators: The Harmonic Mean Theorem
This article shows that ratio-based profit level indicators (PLIs)—including return on…
The Perpetual Inventory Method: Ceremonial Citations and Elementary Algebra
Abstract The perpetual inventory method (PIM) for estimating capital stock (PPENT) is…
Measurement Errors in Transfer Pricing
1. Introduction Transfer pricing practice relies on ratio analysis. Operating profit divided…
Why Ratio Quartiles Are a Biased Arm’s Length Benchmark — and What to Do Instead
A complete statistical procedure for transfer pricing practitioners. Transfer pricing practice usually…
The Bias of Ratio-Based Profit Indicators
Return on Assets and the Harmonic Mean
Hard to Value Intangibles Sans Mystère
On May 23, 2017, the OECD released a draft of Action 8…