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Financial and Nonfinancial Performance Measures for Managing Revenue Streams of Intellectual Property Products: The Case of Motion Pictures

Advances in Management Accounting

ISBN: 978-1-78560-972-5, eISBN: 978-1-78560-971-8

ISSN: 1474-7871

Publication date: 23 November 2016

Abstract

Originality/value

This is the first accounting study that directly examines life cycle revenues of intellectual property products. We also extend literature on revenue driver and revenue management research to the product level.

Keywords

Acknowledgements

Acknowledgments

We thank Mary Malina (the editor) and two anonymous referees for many valuable suggestions that greatly improved the paper. We also thank Wim Van der Stede for his constructive discussions with us. We are also grateful for helpful comments and suggestions from seminar participants at University of Illinois at Chicago, California State University at Fullerton, and Southern California Accounting Research Forum (SCARF). We also appreciate the time and insights that some motion picture industry executives share with us.

Citation

Gong, J.J. and Young, S.M. (2016), "Financial and Nonfinancial Performance Measures for Managing Revenue Streams of Intellectual Property Products: The Case of Motion Pictures", Advances in Management Accounting (Advances in Management Accounting, Vol. 27), Emerald Group Publishing Limited, Bingley, pp. 1-37. https://doi.org/10.1108/S1474-787120160000027001

Publisher

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Emerald Group Publishing Limited

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