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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-

Tudor, Adriana Tiron; Dragu, Ioana-Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 18-18

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets. Therefore, the objective of the research is todemonstrate the existence of harmonizing...

Persistent link: https://www.econbiz.de/10008776010

Exploring passenger anxiety associated with train travel

Cheng, Yung-Hsiang - In: Transportation 37 (2010) 6, pp. 875-896

Persistent link: https://www.econbiz.de/10008776765

Modeling the Determinants and Effects of Creativity in Advertising

Smith, Robert E.; MacKenzie, Scott B.; Yang, Xiaojing; … - In: Marketing Science 26 (2007) 6, pp. 819-833

Consumer perceptions of advertising creativity are investigated in a series of studies beginning with scale development and ending with comprehensive model testing. Results demonstrate that perceptions of ad creativity are determined by the interaction between divergence and relevance, and that...

Persistent link: https://www.econbiz.de/10008787583

A Model for the Construction of Country-Specific Yet Internationally Comparable Short-Form Marketing Scales

Jong, Martijn G. de; Steenkamp, Jan-Benedict E. M.; … - In: Marketing Science 28 (2009) 4, pp. 674-689

In the last few decades, the measurement of marketing constructs has improved tremendously. Our discipline has also … started to systematically catalogue our measurement knowledge in influential handbooks of marketing scales. However, at least … content, scale length, and measurement precision. Because our procedure allows inclusion of country-specific (or “emic”) items …

Persistent link: https://www.econbiz.de/10008787597

Truth in Concentration in the Land of (80/20) Laws

Schmittlein, David C.; Cooper, Lee G.; Morrison, Donald G. - In: Marketing Science 12 (1993) 2, pp. 167-183

Among the more prominent truisms in marketing are 80/20 type laws, e.g., 20 percent of the customers account for 80 percent of the purchases. These kinds of statistics indicate a certain degree of in customer purchases; i.e., the extent to which a large portion of the product's total purchases...

Persistent link: https://www.econbiz.de/10008787650

Channel Pass-Through of Trade Promotions

Nijs, Vincent; Misra, Kanishka; Anderson, Eric T.; … - In: Marketing Science 29 (2010) 2, pp. 250-267

Packaged goods manufacturers spend in excess of $75 billion annually on trade promotions, even though their effectiveness has been hotly debated by academics and practitioners for decades. One reason for this ongoing debate is that empirical research has been limited mostly to case studies,...

Persistent link: https://www.econbiz.de/10008787880

Using Online Conversations to Study Word-of-Mouth Communication

Godes, David; Mayzlin, Dina - In: Marketing Science 23 (2004) 4, pp. 545-560

Managers are very interested in word-of-mouth communication because they believe that a product's success is related to the word of mouth that it generates. However, there are at least three significant challenges associated with measuring word of mouth. First, how does one gather the data?...

Persistent link: https://www.econbiz.de/10008787894

Pretesting Questionnaires: Content Analyses of Respondents' Concurrent Verbal Protocols

Bolton, Ruth N. - In: Marketing Science 12 (1993) 3, pp. 280-303

Conventional questionnaire pretesting methods focus on directly identifying question defects, such as an ambiguous question. This paper proposes a new method that identities respondents' cognitive difficulties as they form answers to survey questions. It entails a content analysts of concurrent...

Persistent link: https://www.econbiz.de/10008787941

Results on the Standard Error of the Coefficient Alpha Index of Reliability

Duhachek, Adam; Coughlan, Anne T.; Iacobucci, Dawn - In: Marketing Science 24 (2005) 2, pp. 294-301

In this research, we investigate the behavior of Cronbach’s coefficient alpha and its new standard error. We systematically analyze the effects of sample size, scale length, strength of item intercorrelations, and scale dimensionality. We demonstrate the beneficial effects of sample size on...

Persistent link: https://www.econbiz.de/10008788141

Customer Base Analysis: An Industrial Purchase Process Application

Schmittlein, David C.; Peterson, Robert A. - In: Marketing Science 13 (1994) 1, pp. 41-67

Customer base analysis is concerned with using the observed past purchase behavior of customers to understand their current and likely future purchase patterns. More specifically, as developed in Schmittlein et al. (1987), customer base analysis uses data on the frequency, timing, and dollar...

Persistent link: https://www.econbiz.de/10008788250