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Extant literature holds contradictory views about the brand love’s moderation effect in the link between brand failure and consumer’s retaliation. This paper aims to first examine how failure severity correlates with negative emotions and how negative emotions lead to retaliation intention. Then, it probes into opposite moderation effects of brand love in these two stages. Further, it explores contingent factors, including perceived fairness, inferred goodwill, aggressive personality and brand trust, which may moderate “love is blind” effect or “love becomes hate” effect.

A questionnaire survey was conducted among the sample of 293 responses from Thailand, and 239 responses from China. A total of eight hypotheses were tested by adopting hierarchical regression technique and slope analyses.

The results show that consumers facing brand failure suffer negative emotions and then generate retaliation intention. Brand love positively moderates the link between failure severity and negative emotions, which is called “love becomes hate” effect. Meanwhile, brand love negatively moderates the link between negative emotions and retaliation intention, which is called “love is blind” effect. In addition, perceived fairness and inferred goodwill alleviate “love becomes hate” effect, and aggressive personality decreases “love is blind” effect.

This study makes contribution to brand failure literature by revealing twofold moderating roles of brand love in arousing retaliation behavior of consumers who encounter product/service failure, as well as contingent factors of these roles. Also, the research findings provide managerial implications to brand managers as to how to manage brand failure and reduce consumers’ retaliation by manipulating brand love and relevant contingent variables.

In September 2000, Amazon.com attempted to implement a differential pricing structure that would track online purchasing behaviors to charge loyal customers higher prices for the same product. Amazon’s customers met this new pricing initiative with extreme displeasure, forcing the company to end its trial with differential pricing. Differential pricing is not new. Industries such as travel and retail have charged consumers different prices for years through special promotions such as frequent flyer miles and loyal customer discount cards. Why is it then that Amazon’s customers perceived the company’s differential pricing structure as being unfair? More importantly, are there times when such pricing is acceptable? An understanding of the concepts of distributive and procedural justice, as well as equity theory and dual entitlement, provides managers with the defining principles of price fairness. Implementing these concepts and theories into the firm’s pricing practices will increase the likelihood that customers will perceive differential pricing as being fair.

The purpose of this study is to identify the effectiveness of risk management and corporate governance (CG) practices followed in Islamic banks (IBs) of Gulf Cooperation Council (GCC) countries. Hence, they are considered as critical performance indicators for financial institutions and IBs. Though the IBs are growing, there are still challenges associated with their operations because of Shariah noncompliance risks, governance, capital adequacy ratio and other risks.

This study uses a mixed-method approach, gathering qualitative data from senior risk managers of chosen IBs via semi-structured interviews and quantitative data from selected IBs financial reports using capital IQ resources. The information was gathered for a considerable time (2013–2019), and the CAMELS rating system was used to analyze it.

The results showed that GCC IBs manage their business risks well through effective CG except in certain areas like asset quality management and liquidity.

The result of this study can provide support to the banks’ top management, chief executives, regulators and government, in all practices related to risk assessment, management and mitigation.

This study contributes to the existing knowledge in risk management and CG practices. Furthermore, this study is a new attempt in knowing the risk management and CG practices followed in IBs in GCC countries using the mixed-method approach.

Through activism, brands participate in the sociopolitical controversies that shape society today. Based on social identity theory, this study aims to examine the moderating effects of consumer–brand identification (CBI) and political ideology in explaining consumer responses to brand activism. Furthermore, the role of perceived marginalization that can arise in the case of consumer–brand disagreement is explored.

The hypothesized effects were tested in three experiments. Study 1 (n = 262) and Study 2 (n = 322) used a moderation analysis, which was supplemented by a mixed design analysis with repeated measures in Study 1. In Study 3 (n = 383), the mediating effect of perceived marginalization by the brand was tested using a moderated mediation model.

The results show that strong CBI as well as a conservative ideology buffer the negative effects of consumer–brand disagreement on brand attitude and word-of-mouth intentions. In the case of agreement with a brand’s stance, no direct or interactive effects of brand activism on consumer responses occur. Perceived marginalization by a brand mediates the effects of brand activism.

This study extends the “love is blind” versus “love becomes hate” debate to the realm of brand activism and finds evidence for the former effect. It also contributes to the research on political consumption by highlighting the role of political ideology as an important boundary condition for brand activism. Perceived marginalization is identified as a relevant risk for activist brands.

The paper aims to analyze the reasons for the unremarkable increase in value relevance of new impairment testing of goodwill following the introduction of new accounting standards SFAS 141 and 142.

After surveying main research about market reactions to announcements of goodwill write‐off before and after the introduction of the new SFAS the paper shows why the two‐step procedure of impairment testing risks undermining the very economic substance of the test.

The analysis shows the inadequacy of the impairment test to measure the destruction of wealth experienced by acquiring firms’ shareholders and to supply value‐relevant information owing to the lack of disclosure of information after the first stage of the test. It also shows the consequences of management's discretionary power in setting forth projections.

The paper lays the groundwork for interpreting the empirical evidence on the limited information content of goodwill write‐offs.

Hall (2001a) argues that the value of intangible assets can be inferred from firms’ stock market value and the value of tangible assets, which suggests rational valuation in the market. This paper investigates the relationship between firms’ future stock returns and their inferred intangibles and indirectly tests Hall’s hypothesis by using various trading strategies. It is found that the inferred intangibles have predictive power for stock returns, which might be because of mean‐reverting misvaluation by the stock market; and the way the inferred intangibles predict stock returns is consistent with the three‐factor model of Fama and French (1992). However, I find that the predictive power of inferred intangibles is consistent with market inefficiency, rather than a rational premium for distress risk related to the book‐to‐market equity ratio. Thus the intangible assets hypothesis of Hall does not hold and the discrepancy between market equity and book equity suggests market inefficiency.

There is research evidence that suggests that perceptions of price unfairness give rise to consumer resistance to prices and result in decreased profit to the firm. However, it is as yet unclear what factors influence perceptions of unfairness. Answers the question, “What is fair?” by proposing that consumers sometimes infer a firm’s motive for a price and that the inferred motive influences perceived price fairness. A study provides evidence that consumers use contextual information to infer a firm’s motive. When consumers infer a negative motive, the price is perceived to be unfair and when consumers do not infer a negative motive, the same price is perceived to be fair. Suggests that marketers should: provide reasons for prices; consider consumers’ likely inferences of motive and either avoid taking actions that are likely to give rise to inferences of negative motive or manage the motive inferred; and consider the inferences that consumers may make for other marketing actions in addition to price.

The existence of the advertising delay effect and its impact on supply chain operations have been demonstrated in the current study. Therefore, this study develops a timely inventory control strategy for the fresh produce supply chain to address the advertising delay effect in the fresh produce supply chain.

This study proposes a game model based on the Nerlove-Arrow time delay differential equation and Pontryagin's maximum principle. Through comparative analyses of the optimal equilibrium strategies, the authors compare the optimal equilibrium strategies, product goodwill and optimal inventory trajectories for suppliers and retailers under secondary replenishment decisions and decentralized decisions.

The authors find that (1) Only when the sales cycle meets certain conditions can the overall profit of the supply chain under the secondary replenishment decision be greater than that under the decentralized decision. As the price markup coefficient increases, the total profit of the supply chain first increases and then decreases. (2) With the increase in the delay time, the replenishment quantity during the initial period gradually decreases. After the delay time elapses, the inventory depletion rate under secondary replenishment decisions is faster than that under decentralized decision-making. (3) Although there is a continuously increasing maximum value of product goodwill with the increase in delay time, it becomes difficult to achieve this value for longer delays.

The authors’ findings provide a theoretical basis for supply chain members of fresh agricultural products to select replenishment and inventory control strategies when adopting different levels of delay in advertising marketing.

Firstly, this paper explains the impact of advertising delay effect on fresh produce supply chain from a dynamic perspective, and secondly, it provides guidance on advertising formulation and inventory replenishment for fresh produce retailers under the influence of advertising delay effect.

The purpose of this paper is to establish an integrated framework of the antecedents of enforcement after contract violations in construction projects and to examine whether contract provisions (control and coordination provisions) and trust (goodwill and competence trust) affect enforcement mechanisms (contractual enforcement and relational enforcement).

A survey method was employed to test the hypotheses. The authors collected data from the Chinese construction industry, and general contractor respondents were asked to answer a questionnaire about a contract violation by one of their subcontractors.

Control provisions and competence trust are positively related to contractual enforcement, but goodwill trust is negatively related to contractual enforcement. Relational enforcement is influenced by goodwill trust and competence trust.

This study treats contract violations as a given variable, and it focuses on contract violations by subcontractors. The cross-sectional design makes it difficult to confirm the causality of the relationships.

Overly strict contractual enforcement can generate disputes and a vicious cycle of retaliation, and overly severe relational enforcement can damage a potentially profitable long-term relationship. In construction projects, the violating party will benefit from this study to avoid excessively contractual enforcement and relational enforcement, thus developing a more collaborative atmosphere on the current project and even establishing a solid long-term relationship.

This study extends the project management literature by investigating the antecedents of enforcement after contract violations, an area not yet fully researched.