La présentation de l'information comptable a pris le pas sur l 'élaboration des comptes, générant à la fois un risque actionnarial de surréaction à l'annonce des résultats prévisionnels et définitifs, un risque salarial d'incompréhension sur la portée réelle du résultat net...

Due to the introduction of new services, the volume of data transferred in mobile networks is rapidly growing and operators periodically face the necessity to upgrade their network. Such upgrades allow them to increase the capacity and provide adequate Quality of Service (QoS). In this paper we...

Une entreprise qui fonde sa stratégie sur la différenciation par le haut se doit de respecter un certain nombre d'engagements permettant de légitimer sa position. En effet, sur un marché concurrentiel, un positionnement haut de gamme doit pouvoir se justifier aux yeux des clients par une...

This study examines the effects of customer satisfaction on analysts' earnings forecast errors. Based on a sample of analysts following companies measured by the American Customer Satisfaction Index (ACSI), we find that customer satisfaction reduces earnings forecast errors. However, analysts...

This paper examines the usefulness of customer satisfaction to analysts when preparing their earnings forecasts. We draw on theory in marketing to predict how customer satisfaction should be associated with earnings forecasts and forecast errors. We assembled a dataset of companies studied in...

The increasing importance of relational marketing in the service sector as underlined by several authors and particularly by Berry (1983) culminates in a new marketing orientation toward internal marketing, even suggesting a significant impact of the latter on service quality perception. Several...

In order to improve the quality of service co-production, both academics and managers have pointed out the pivotal role of front-line employees (FLEs) in improving the service experience. Few studies, however, have simultaneously examined the quality perceptions of each group. Do FLEs perceive...

The combined pressures of desintermediation, deregulation, and industrial restructuring have helped to redefine the nature and importance of bank-client relationships (Schell, 1996). Directors or treasurers of companies often recognize that their relationship is with the bank account manager,...

The quality process is a fashionable concept in public transport. Operators try to improve service quality and customer satisfaction, while public authorities impose the implementation of new quality processes in franchise contracts. EFQM differs from other quality models because of its global...