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Book part
Publication date: 30 July 2018

Sercan Şengün

This chapter analyses the marketing management practices for the video games industry in Turkey. To identify the extended value chains and define the critical success…

Abstract

This chapter analyses the marketing management practices for the video games industry in Turkey. To identify the extended value chains and define the critical success factors in this local environment, we invited the members of OYUNDER – Game Developers, Designers and Publishers Association in Turkey – to participate in an online survey. The following three main research questions guided this survey: (1) How video game developer companies resolve marketing decisions, decide on their marketing mix and create marketing plans; (2) how they perceive the importance given to marketing in their industry and (3) how they measure and judge the success of their marketing activities. Results indicate that Turkish video game developers are predominantly male and young. They organise and work in small teams. They lack marketing planning as indicated by actualised versus expected revenues and marketing spendings. Only 23.7% of the participants report employing marketing-related staff and their opinions of marketing-related business partners – such as advertising and PR agencies – are negative due to these institutions’ perceived lack of industry experience. The developers mainly use social media channels and digital advertising for their marketing needs. Above-the-line advertising is the least used channel, with content, influencer and below-the-line marketing channels ranging in the middle. They report confidence in managing campaigns for social media, digital marketing and content marketing. However, they believe that they lack the skills to manage above-the-line and below-the-line marketing activities, reporting lack of capital and human resources as the main barriers. Although they believe that marketing can help them reach new customers, they are also afraid to take risks and admit to being conservative in marketing practices.

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Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

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Book part
Publication date: 30 July 2018

Abstract

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Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

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Article
Publication date: 6 January 2005

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim

This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of…

Abstract

This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are significant changes on the incidence of reported extraordinary items during the period after the adoption of the new standard. The findings supported the argument that the new standards on extraordinary items had consequently reduce significantly these items from financial statements. This paper hypothesizes that extraordinary items classification choice is a means used by companies to smooth income. Two types of statistical tests performed have confirmed the proposition that the disclosure of extraordinary items is subject to this type of manipulation during the period before the adoption of the new standard. Although it is proved that the broad definition of extraordinary items allows companies to manipulate income, evidence gathered from multivariate regressions demonstrates that extraordinary items are of value‐relevance for investors in valuing a firm’s equity. Thus, investors take into account the extraordinary items even though it is disclosed “below the line”.

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Journal of Financial Reporting and Accounting, vol. 3 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 January 1973

David Jobber

Looks at the effectiveness of below‐the‐line promotion by examining date from two different periods: up to 1969, when little was written on this subject; and 1969‐ March…

Abstract

Looks at the effectiveness of below‐the‐line promotion by examining date from two different periods: up to 1969, when little was written on this subject; and 1969‐ March 1972 when literature had increased dramatically in this area. Suggests that further work needs to be carried out in this area in order to determine the long‐term effects of such promotions on purchasing behaviour.

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European Journal of Marketing, vol. 7 no. 1
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 2 May 2017

Lei Han and Daniel F. Hsiao

The purpose of this study is to investigate the long-term performance of firms that early adopted Statement of Financial Accounting Standard 142 (SFAS 142).

Abstract

Purpose

The purpose of this study is to investigate the long-term performance of firms that early adopted Statement of Financial Accounting Standard 142 (SFAS 142).

Design/methodology/approach

In particular, the paper focuses on a relatively lengthy time frame after the standard became effective in 2002 and examines whether the firms which early adopted SFAS 142 exhibit different characteristics from their non-early adopting counterparts when comparing operating returns, stock returns and earnings quality over the same time period. Profit margin, return on assets and return on equity are used to measure operating returns; buy-and-hold return, Tobin’s Q and price-to-book ratio are used to measure stock returns; and abnormal accruals and accruals quality are used to measure earnings quality.

Findings

Based on a sample of 692 firm-year observations over five years between 2002 and 2006, the authors find that early adopters tend to exhibit lower operating performance (most noticeable when measuring profit margin and return on assets) and lower earnings quality following the early adoption of SFAS 142 than non-early adopters. However, little relation is found between post-adoption market returns and the choice to early adopt SFAS 142.

Research limitations/implications

This study helps fill the gap in accounting literature by investigating the long-term performance of firms post adoption of SFAS 142. The empirical results may provide greater understanding of the firms choosing to early adopt SFAS 142, and offer additional insight to guide standard setters on similar accounting issues in the future.

Originality/value

This study’s research questions attempt to identify potential differences in operating and stock performance and earnings quality by comparing early adopters and non-early adopters of SFAS 142 over a five-year period between 2002 and 2006, which extends the research beyond the relatively short window covered by prior research, and also takes into consideration Statement of Financial Accounting Standard 141 (SFAS 141)-R “Business Combination”, issued in 2007, to supersede SFAS 141 of 2001.

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International Journal of Accounting & Information Management, vol. 25 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 1 April 1970

Michael Morris, Martin Christopher and Don Cowell

The Nineteen Sixties witnessed a silent yet dramatic revolution, almost unheralded whilst in progress and only chronicled when it had passed its climax. This revolution…

Abstract

The Nineteen Sixties witnessed a silent yet dramatic revolution, almost unheralded whilst in progress and only chronicled when it had passed its climax. This revolution was the growth of a form of promotional expenditure which came to be known as ‘below‐the‐line’. It was below‐the‐line in the sense that it was not expenditure on promotion in the conventional and time‐honoured form, i.e. advertising through the media of the press, cinema, television and poster. It was, in fact, expenditure on sales promotions; promotions designed to have an impact, albeit short term, on sales volume. These promotions typically have taken the form of offering either extra value for money in the form of money‐off, coupons, or free samples, or have attempted to generate excitement in the product through the vehicles of competitions, games and give‐aways.

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Management Decision, vol. 4 no. 4
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 February 1990

Gordon Wills, Sherril H. Kennedy, John Cheese and Angela Rushton

To achieve a full understanding of the role ofmarketing from plan to profit requires a knowledgeof the basic building blocks. This textbookintroduces the key concepts in…

Abstract

To achieve a full understanding of the role of marketing from plan to profit requires a knowledge of the basic building blocks. This textbook introduces the key concepts in the art or science of marketing to practising managers. Understanding your customers and consumers, the 4 Ps (Product, Place, Price and Promotion) provides the basic tools for effective marketing. Deploying your resources and informing your managerial decision making is dealt with in Unit VII introducing marketing intelligence, competition, budgeting and organisational issues. The logical conclusion of this effort is achieving sales and the particular techniques involved are explored in the final section.

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Management Decision, vol. 28 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 March 1988

John Cheese, Abby Day and Gordon Wills

An updated version of the original (1985) text, the book covers all aspects of marketing and selling bank services: the role of marketing; behaviour of customers;…

Abstract

An updated version of the original (1985) text, the book covers all aspects of marketing and selling bank services: the role of marketing; behaviour of customers; intelligence, planning and organisation; product decisions; promotion decisions; place decisions; price decisions; achieving sales. Application questions help to focus the readers' minds on key issues affecting practice.

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International Journal of Bank Marketing, vol. 6 no. 3
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 8 May 2018

Jun Hao, Linxiao Liu and Zhaohui Xu

Audit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on…

Abstract

Purpose

Audit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on performance through knowledge spillover. However, if the diversification is too wide, the lack of economies of scope may cause an even negative impact on performance. The purpose of this paper is to examine the effect of an audit firm’s diversification strategy on audit quality.

Design/methodology/approach

Specifically, the authors test whether auditors can benefit from knowledge spillover in their area of specialization.

Findings

The authors find that the magnitude of discretionary accruals and the balance of below-the-line item are significant lower for clients from narrowly diversified area than those from a widely diversified area, suggesting a higher audit quality due to possible knowledge spillover. In addition, the authors find such benefits are more pronounced with clients with high earnings volatility.

Originality/value

This study extends the studies on auditor industry specialization by examining the effect of audit firms’ diversification on audit quality and assessing potential differences on audit quality between narrow and wide diversification.

Details

Asian Review of Accounting, vol. 26 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 July 2000

Orapin Duangploy and Dahli Helmi

Auditors nowadays must be aggressive and involved in risk assessment and analysis. This paper identifies, analyzes, and recommends a solution to a current problem in…

Abstract

Auditors nowadays must be aggressive and involved in risk assessment and analysis. This paper identifies, analyzes, and recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for Derivatives Instruments and Hedging Activities, as issued in June 1998. Multi‐currency accounting is recommended as an alternative to functional‐currency accounting. The information generated by the multi‐currency versus the functional currency (as advocated in the SFAS 133) accounting methods for using options as hedging instruments is illustrated. Multi‐currency accounting excels in its transparency. It more clearly provides information on the respective exposure positions of the hedged items and the hedging instruments as well as the notional amounts. Auditors’ risk assessment and analysis can now be effectively performed under this system.

Details

Managerial Auditing Journal, vol. 15 no. 5
Type: Research Article
ISSN: 0268-6902

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