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1 – 10 of over 100000
Article
Publication date: 4 December 2017

Ke Zhong, Fang Wang and Lihui Zhou

The purpose of this paper is to investigate whether deferred revenue changes can serve as a leading indicator for firms listed on China’s stock markets, and whether China’s market…

Abstract

Purpose

The purpose of this paper is to investigate whether deferred revenue changes can serve as a leading indicator for firms listed on China’s stock markets, and whether China’s market participants can appropriately incorporate future performance implications of deferred revenue changes.

Design/methodology/approach

Empirical/archival/regression analysis.

Findings

The authors find that deferred revenue changes are positively associated with the next two years’ sales growth, gross profit margin, profit margin, and return on assets, suggesting that deferred revenue changes can serve as a valid leading indicator for future financial performance. The authors also find that Chinese investors tend to underweight future performance implications of deferred revenue changes.

Originality/value

To the authors’ knowledge, this study is among the first research to examine deferred revenue changes as a leading fundamental indicator and market underreaction to reported accounting information for firms listed on China’s stock markets.

Details

Asian Review of Accounting, vol. 25 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 May 1980

David Ray, John Gattorna and Mike Allen

Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The…

1412

Abstract

Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The particular focus is on reviewing current practice in distribution costing and on attempting to push the frontiers back a little by suggesting some new approaches to overcome previously defined shortcomings.

Details

International Journal of Physical Distribution & Materials Management, vol. 10 no. 5/6
Type: Research Article
ISSN: 0269-8218

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; intelligence…

3584

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.

Details

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

Keywords

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 the art…

16054

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.

Details

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

Keywords

Article
Publication date: 7 August 2017

Angel Arturo Pacheco Paredes and Clark Wheatley

The purpose of this study is to refine what is characterized as real earnings management. Research on real earnings management (REM) has expressed concerns that firms deviating…

Abstract

Purpose

The purpose of this study is to refine what is characterized as real earnings management. Research on real earnings management (REM) has expressed concerns that firms deviating from normal business practices may endure a negative impact on future performance. Not all studies have, however, found a negative impact of REM on future performance. As a consequence, a new stream of research is emerging that examines whether actions that would mechanically be identified as REM are truly earnings management or are simply efficient business activities. The authors further this stream of inquiry by identifying factors, i.e. restructurings and expectations of future sales growth, that can be useful in making a distinction between earnings management and “just business”.

Design/methodology/approach

To measure REM, the authors rely on two of the proxies of Roychowdhury (2006), abnormal discretionary expenses and abnormal production costs, and regress interactions of these with measures of restructurings and expectations of future sales growth, on future performance.

Findings

The authors find that when they control for restructurings, reductions in discretionary expenses that would ordinarily be indicative of REM are instead associated with improved future return-on-assets and security returns. They further find that when they control for future sales growth, overproduction is also associated with improved return on sales as it is with future increases in cost of goods sold.

Originality/value

Together, the results may explain the contradictory results presented in prior research with respect to the impact of REM on future performance – that is, some of what has been identified as REM in prior studies may, in fact, be “just business”.

Article
Publication date: 14 March 2008

John F. Tanner, Christophe Fournier, Jorge A. Wise, Sandrine Hollet and Juliet Poujol

This paper aims to present perceptions of sales executives from three countries regarding expectations for the future of the sales profession and sales position.

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Abstract

Purpose

This paper aims to present perceptions of sales executives from three countries regarding expectations for the future of the sales profession and sales position.

Design/methodology/approach

Results of a thematic interpretation of in‐depth interviews are presented, using several agenda‐setting articles as a foundation.

Findings

Executives struggle with how salespeople should add value, especially in today's multi‐channel environment. Greater professionalization is needed in countries where the state of the profession is less developed. Emergent strategy is practiced but not universally. Sales executives generally believe that little incremental value in technology can be gained, though it is apparent that technology is not being fully utilized. Other findings are also discussed.

Research limitations/implications

Researchers should consider classifying sales research by sales strategy rather than industry or country unless those aspects are factors being studied; further, questions such as how do salespeople create value and when is human intervention in the sales process required are offered.

Practical implications

Executives should re‐examine sales technology, particularly in managing and transferring knowledge. Emergent strategy requires processes for identifying and transferring effective adaptation. Sales organizations must develop, at the salesperson level, greater business acumen, to be gained through training, experience or selection.

Originality/value

This study identifies issues and factors that will influence sales practice and should influence sales research into the future. Particularly, the study is the first to highlight the use of emergent strategy, as well as the issue of identifying and creating value.

Details

Journal of Business & Industrial Marketing, vol. 23 no. 3
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 24 August 2010

Ramendra Singh and Abraham Koshy

Review articles on B2B salespersons' performance in the recent past have been limited. This paper seeks to provide a review, focusing on the conceptualizations of the…

4703

Abstract

Purpose

Review articles on B2B salespersons' performance in the recent past have been limited. This paper seeks to provide a review, focusing on the conceptualizations of the salespersons' performance construct, and its determinants, in a B2B context. A synthesis of the relevant predictors is presented, and new customer‐centric measures of performance in industrial selling are also proposed.

Design/methodology/approach

The paper provides an exhaustive review and synthesis of the conceptual and empirical studies on salespersons' performance and effectiveness. It also posits a set of propositions from a customer‐centric perspective.

Findings

Far too many individual‐level variables are used as predictors of a B2B salesperson's performance and effectiveness. Future research must focus on context‐specific selling situations to identify the contextual skills required to perform the critical customer‐centric activities, rather than by using generic models that fail to apply to all situations.

Research limitations/implications

The review paper provides a conceptual synthesis of studies carried out in the past. Future researchers can carry out a meta‐analysis of empirical studies to provide more pointed results.

Practical implications

The study highlights the heterogeneity in B2B salespersons' performance, which makes unraveling its determinants more difficult. The paper makes a call for adopting measures that are customer‐centric, such that predictors are anchored in the activities of salespeople rather than their individual‐level characteristics.

Originality/value

The paper disentangles the inconsistencies in the conceptualization and measurement of the two key focal constructs, and highlights the conceptual overlap between these constructs. The paper also proposes performance measures based on customer‐centric activities, rather than being either firm‐centric or based on individual characteristics.

Details

Journal of Business & Industrial Marketing, vol. 25 no. 7
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 13 July 2015

Vishag Badrinarayanan, Andrea Dixon, Vicki L West and Gail M Zank

The purpose of this paper is to provide an integrative review of coaching research from different contexts (e.g. athletics, executive coaching, project management and sales)…

2340

Abstract

Purpose

The purpose of this paper is to provide an integrative review of coaching research from different contexts (e.g. athletics, executive coaching, project management and sales), delineate professional sales coaching from other developmental activities and develop a research agenda for stimulating research on professional sales coaching. Professional sales coaching is considered an important sales force developmental program by both sales practitioners and researchers. Yet, research on sales coaching remains fragmented in the extant literature.

Design/methodology/approach

An extensive literature review of extant research and theoretical perspectives on coaching as well as insights gathered from exploratory, in-depth interviews of ten sales managers were used to develop the research agenda.

Findings

The review and research agenda identify a number of sales coaching-related topics that warrant further research. Specifically, the research agenda addresses salesperson characteristics, sales manager and coach characteristics, selling organization characteristics, sales coaching approaches, nature and effectiveness of the sales coaching process and, finally, outcomes of sales coaching. For each topic, extant research, relevant insights from exploratory interviews and directions for future research are discussed.

Originality/value

This paper is the first integrative review of coaching-related research in the sales literature. It offers an updated conceptualization of sales coaching and identifies opportunities for future research.

Details

European Journal of Marketing, vol. 49 no. 7/8
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 April 1981

Arthur Meidan

Introduction Operations research, i.e. the application of scientific methodology to operational problems in the search for improved understanding and control, can be said to have…

Abstract

Introduction Operations research, i.e. the application of scientific methodology to operational problems in the search for improved understanding and control, can be said to have started with the application of mathematical tools to military problems of supply bombing and strategy, during the Second World War. Post‐war these tools were applied to business problems, particularly production scheduling, inventory control and physical distribution because of the acute shortages of goods and the numerical aspects of these problems.

Details

Management Decision, vol. 19 no. 4/5
Type: Research Article
ISSN: 0025-1747

Article
Publication date: 11 October 2011

Enping (Shirley) Mai, Jun Yang and Haozhe Chen

The purpose of this paper is to examine the relationship between primary product network size and the sales of complementary products, and to suggest customer characteristics…

1240

Abstract

Purpose

The purpose of this paper is to examine the relationship between primary product network size and the sales of complementary products, and to suggest customer characteristics moderating this relationship.

Design/methodology/approach

A panel dataset in the online video game industry was used to verify the proposed theoretical framework. Two‐level hierarchical linear modeling is used to test several hypotheses.

Findings

The authors' analysis results suggest there is a positive relationship between the primary product network size and the sales of complementary products. Also, two customer characteristics (previous transaction value and customer purchase frequency) were found to positively influence the complementary product sales. The primary product's network size has a stronger impact on complementary product sales for light buyers compared to heavy buyers.

Research limitations/implications

This study only focused on online video industry, and the price differentiation of the products might not be adequately significant. Other relevant factors (such as word‐of‐mouth (WOM)) or other customer characteristics could also be relevant to complementary product sales. Therefore, future research could use data triangulation to collect data in different contexts, through a longer period of time, to test and verify the proposed relationships.

Practical implications

Product managers need to better understand the relationship between the primary product network size and the complementary product sales. They should adjust the marketing strategies toward different customer purchase frequency segments correspondingly. For example, to benefit further from the primary product network size, complementary product retailers can create online forums for all primary product users to influence light complementary product buyers.

Originality/value

This research is one of the first empirical investigations of establishing the relationship between primary product network size and complementary product sales, with customer characteristics as moderators.

Details

International Journal of Retail & Distribution Management, vol. 39 no. 11
Type: Research Article
ISSN: 0959-0552

Keywords

1 – 10 of over 100000