due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

the sales proceeds are the most important factors for keeping alive profitable companies. so sales and budget sales are considered as important parameters influencing all other decision variables in an organization. therefore, poor forecasting can lead to great loses in organization caused by inaccurate and non-comprehensive production and human resource planning. in this research a coherent so...

BACKGROUND Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. OBJECTIVES We aimed to assess the effects of Maryland's July 1, 2011 th...

The rapid technological development in the field of information and communication technology (ICT) has enabled the databases of super shops to be organized under a countrywide sales decision making network to develop intelligent business systems by generating enriched business policies. This paper presents a data mining framework for generating sales decision making information from sales data ...

Sales forecasting for new products is significantly important fashion retailer companies because prediction with high accuracy helps the company improve management efficiency and customer satisfaction. The low inventory strategy of stock level in each brick-and-mortar store lead to serious censored demand problems, making difficult. In this regard, a two layers (TLs) model proposed paper predic...

In a previous paper (Illius et al., 1998), we analysed the potential of tracking strategies to increase output under climatic variability. Regrettably, an error in the processing of data on the annual variability of sales led us to the wrong conclusions about the usefulness of tracking policies in smoothing inter-annual variation. This note presents corrections. Our conclusions about the genera...

a r t i c l e i n f o From the perspective of job embeddedness theory, this study explores the influence of sales training and job embeddedness on the sales performance and turnover behavior of newcomer employees. To acquire performance and turnover data, this study surveys 327 new financial salespersons after they have spent some time at a large life insurance company. With this data, the stud...

Organizational mechanisms, and their contexts, leading to gender inequality among stockbrokers in two large brokerages are analyzed. Inequality is the result of gender differences in sales, as both firms use performancebased pay, paying entirely by commissions. This paper develops and tests whether performance-support bias, whereby women receive inferior sales support and sales assignments, cau...