Consumers often try to visually identify a previously encountered product among a sequence of similar items, guided only by their memory and a few general search terms. What determines their success at correctly identifying the target product in such “product lineups”? The current research...

The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per share (FV), fair value adjusted amount per share (FVAD) and fair value adjusted investment gain and...

We examine the value relevance of accounting information before and after IFRS adoption in the Chinese accounting standards started at 2006 for China capital market, and investigate whether the IFRS adoption affects the financial statements and their value relevance for 3,910 firm years of...

Purpose – Despite an extensive body of research on brand loyalty, it has been demonstrated that customer‐based brand research is still in a state of evolution. The purpose of this paper is to develop and test alternative models of the brand loyalty process by examining the effects of...