Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The value-relevance of social media activity of Finnish listed companies
2022
Purpose The use of social media tools by companies is common, but the links between the use of multiple social media tools by companies and stock price changes are largely unknown. Therefore, this study aims to analyze the value-relevance of social media activities on Facebook (FB), Instagram (IG), LinkedIn (LI), Twitter (TW) and YouTube (YT). Design/methodology/approach Stock market data and hand-picked social media data in this study were collected from Finland, a small language area with consistent International Financial Reporting Standards (IFRS) reporting practices, in the expectation of better comparability and lower noise in the data.This study uses correlation, regression and fact…
Die Kundenzufriedenheit als Bestimmungsfaktor der Kundenbindung
1999
This contribution stresses the relationship between customer satisfaction and customer loyalty. Several hypotheses on the relationship in question are stated based on different theoretical appoaches. An empirical study is presented that supports a piecewise linear relationship between satisfaction and loyalty. Finally, implications for marketing practice are discussed.
Stretching the value-satisfaction-loyalty chain by adding value dimensions and cognitive and affective satisfactions
2016
Purpose– Consensus on how value dimensions are drivers of overall perceived value is a widespread reality in consumer behaviour literature. But scanty research has been done on which of these value dimensions best predict customer loyalty. The purpose of this paper is to propose a causal model that examines how PERVAL dimensions of value affect customers’ loyalty, through both cognitive and affective satisfaction.Design/methodology/approach– The model is tested on a sample of 820 Spanish retail customers and the findings suggest that product quality and value for money (cognitive) impact customer loyalty through emotional and social value (affective), with significant direct and indirect ef…
Internal resources as tools to increase the global competition: the Italian wine industry case
2017
Purpose The purpose of this paper is twofold: first, it identifies distinct organizational models in a sample of small and medium enterprises operating in the Sicilian wine industry; and second, it identifies the key factors enabling a superior export success. Design/methodology/approach Internal resources were analyzed theoretically in order to achieve the aims of the study. Subsequently the empirical investigation was carried out administering a questionnaire to a sample of 102 wineries in Sicily, Italy. A cluster analysis was performed in order to group these firms into homogeneous categories. Findings The findings show that success in the international market is more common among winer…
Strategic agility explanations for managing franchising expansion during economic cycles
2017
Purpose This paper aims to demonstrate how franchising firms can manage system expansion by weathering the economic effects of a location (i.e. country-level economic cycles) by shifting their resources. Design/methodology/approach The authors use a comprehensive database of 151 US hybrid franchising organizations, including observations for the years between 2001 and 2008. Data analysis is conducted with count model panel data with a Poisson distribution. Findings The model reveals a curvilinear U-shaped relationship between location (i.e. economic cycles) and franchising expansion. Originality/value This study contributes to competitiveness literature by showing how franchising firms res…
Excellent products or servitisation? Analysing retailers’ preference before and after a loyalty programme
2016
This paper compares two manufacturer strategies focused on their retailers: (i) product strategy and (ii) service process strategy (before, during, and after selling). Additionally, the role of time in the manufacturer–retailer relationship is measured, testing the relevance of both strategies: before and after a loyalty programme. To this end, a sample of 51 international retailers who work with a furniture manufacturer throughout the time were contacted in two different periods of time: in 2009, before implementing a loyalty programme, and in 2012, after implementing a loyalty programme. Results probe the importance of the service strategy compared to product strategy to explain retailers…
Analyzing heterogeneity on the value, satisfaction, word-of-mouth relationship in retailing
2017
Purpose The literature recognizes the need to study differences in consumer behavior in highly competitive and dynamic markets. In this paper, the authors look at how the heterogeneous evaluation of retailing influences customer satisfaction and loyalty. The purpose of this paper is to analyze unobserved heterogeneity on customer value dimensions perceptions in retail establishments, and their potential effects on positive forms of behavioral outcomes considering customer satisfaction as a mediating variable. Design/methodology/approach On a sample of 820 retail customers, the authors apply a finite mixture structural equation modeling that analyzes unobserved heterogeneity simultaneously.…
Nordic City Regions in the Creative Class Debate—Putting the Creative Class Thesis to a Test
2010
The Nordic countries have a quite different urban structure and social systems than the USA. Denmark, Finland, Norway and Sweden may then constitute a critical test of the empirical reach of Richard Florida's much cited creative class thesis beyond its empirical basis in the USA. This paper employs comparative statistics to examine the importance of the quality of place in attracting members of the creative class to Nordic city regions, and it analyses the role of the creative class for regional economic development. Florida's original study focused only on city regions with more than 100,000 inhabitants. Our statistical analyses mainly support Florida's results with regard to these larger …
Representations of Woman’s Body in Prose by Latvian Women Writers
2013
Feminism has been deeply concerned with female body either as something to be rejected in the pursuit of intellectual equality or as something to be reclaimed as the very essence of women. Another alternative, associated with feminist postmodernism, seeks to emphasize the importance and inescapability of embodiment rather as a differential and fluid construct than as a fixed given. Different female body representations are inscribed in Latvian women’s prose from 1960s to 2010. As it was common for Soviet literature, also in prose of Latvian women writers of the period body and sexuality, especially the female one, was left beyond the discussion, mostly figuring as the unspoken. If woman’s b…
Non-financial reporting in the public sector: alternatives, trends and opportunities
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citiz…