T measurement of customer lifetime value is important because it is used as a metric in evaluating decisions in the context of customer relationship management. For a firm, it is important to form some expectations as to the lifetime value of each customer at the time a customer starts doing business with the firm, and at each purchase by the customer. In this paper, we use a hierarchical Bayes...

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Abstract The objective of this paper is to determine if fair value measurement for inventories value‐relevant. Inventories are measured at historical cost and investors will have estimate the themselves. For a sample firms listed in UK reporting from 2009 2018, multivariate regression results show that component on balance sheet value‐relevant, but not. By contrast, both earnings changes Result...