Anonymous and unannounced site inspections known as "Mystery Shopping" (MS) are common in multi-site service firms, but little is known about the strategic importance of this practice. We conceptualize MS as a monitoring tool firms use to implement the optimal allocation of site resources...

The research analyses two perspectives of pricing methods - the accounting and the marketing one. The research purpose is to analyse both ways and find out how reasonable price is formed - meaning fairly for both the company and the customer. The literature is analysed and the most important is...

we analyzed the balance sheet data of a mechanical components company in northern italy in order to re valuate the trademark at which the company can register the trademark in the balance sheets thanks to a re valuation law for firms - i adopt multivariate OLS regressions, as well as stochastic...

Innovations are an important, although imprecise conceptual category. They are perceived differently depending on the accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main aim of the paper is to identify problems and...

Long-term provision costs in trade are based on uncertain obligations in the future in relation to the goods sold. They mostly refer to warranty costs. Warranty costs are caused by repair and servicing of the sold products during the warranty period. They are function of the quality, usage and...

In an increasingly uncertain context, budgeting faces at least two categories of concerns : how should realistic objectives be set in a poorly predictable context? How should a fair year-end evaluation be performed when uncertainty has affected the results and their controllability? <p> Since...</p>

Our paper shows that based on the RMSE criteria, Price-to-Earnings ratio is a better predictor of financial and market performances of the firm than the Customer Satisfaction index (CS). This conclusion is based on the choice of five financial and seven market indicators that we consider as...

Prior research hypothesizes managers strategically time retail price promotions to manage reported earnings. However, the reaction of competitors to such real earnings management behavior is less well studied. Consistent with the prior research, I show evidence that firms use fiscal quarter-end...

Gifts are often used where the institutions of contracting do not exist, or are underdeveloped, as in emerging markets, or otherwise unenforceable, as with illicit transactions in developed markets. The following is an analysis of gifts in the context of belief preferences with unobservable...

Although India has made great strides in economic growth but despite that there exist huge inequality gap in society and people are still devoid of basic amenities. The benefits of growth post liberalization has been only limited to rich and middle class in India. Over 60% of the Indian...