In this study, I investigate whether inferences drawn from customer profitability analysis (CPA) are associated with the information set used by investors valuing firms’ equity. This research question is motivated by the recent emergence of CPA as the most important aspect of strategic planning for managers (e.g., Foster and Young 1997). To the extent that managers use CPA in developing strateg...

We examine management's choice of several accounting accruals following an exogenous event that more closely aligned their fiduciary duty to both shareholders and creditors. We build on the work of Becker and Stromberg (2012) who study the change in investment behavior of Delaware incorporated firms following a 1991 legal ruling that set a precedent that firms nearing financial distress (but no...

Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector. This paper develops an economic approach to the evaluation of environmental accounting's benefits and derives the value, and determinants, of improved accounting information in several produc...

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European-listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high-quality financial reporting and an orien...

the aim of this study is to evaluate the sport marketing mix and its seven elements (product, price, promotion, place, public relations, people, and physical evidence) in iran’s volleyball super league from the viewpoint of ministry of sport and volleyball federation managers in two conditions, namely existing and optimal. for this purpose, 102 subjects, among them the official staffs in the mi...

Management, professional, and related occupations. . . . . . . . . . . . . . . . . . . . . . 44,844 1,158 21,807 1,383 23,038 996 Management, business, and financial operations occupations. . . . . . . . . . 18,422 1,258 10,018 1,436 8,404 1,073 Management occupations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,480 1,351 7,332 1,486 5,147 1,139 Chie...