Category Financial Economics

Financial Economics, Profit Indicators, Return on Assets

Additional Steps to ECM and ARDL

Ednaldo Silva’s blog dated August 21, 2025, contains three sequential equations about the profit rate. My purpose is to demonstrate the connection between his logarithmic 2nd equation and the 3rd equation, referencing the ECM and ARDL econometric models. I used the same econometric reference he cited and adopted some notations of the textbook by Dimitrios Asteriou and Stephen Hall.

Sara Sardar
August 25, 2025

Financial Economics, Asset Intensity Adjustment, Benchmarking, CAPM, Contract Manufacturer, Return on Assets

Danish Tax Authority Rejects Application of Return on Assets

There are often legitimate concerns with using book value versus market value of assets in applying a Return on Assets approach in transfer pricing. While employing a Return on Costs approach may be a reliable alternative, it must also account for comparability differences in asset intensity.

Harold McClure
January 4, 2022

Additional Steps to ECM and ARDL

Danish Tax Authority Rejects Application of Return on Assets

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