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In a recent article Aharony and Swary considered the synchronous nature of earnings and dividends announcements in examination of the information content of dividend hypothesis. They concluded that their results support the information content of dividends hypothesis—that announcements of changes in dividends provide information beyond that contained in quarterly earnings announcements. A shortcoming of the Aharony and Swary study is that it considers only dividend and earnings announcements that occur at least 11 trading days from each other. In fact, as their Table I indicates the majority of such pairs of announcements occur within ten days of each other. Further, approximately one‐half of their observations of earnings and dividends announcements are separated by at least 21 trading days (close to one calendar month). These considerations lead one to wonder how synchronous their announcements are and whether their results can be generalized to earnings and dividend announcements that actually occur in close proximity to each other.

This study develops a model for estimating an index measure of asset specificity based on the liquidation value of corporate firms and the proportional distribution of their pre‐liquidation assets. A statistically significant positive relationship was found to exist between the estimated specificity index and financial leverage supporting the theoretical prediction. Additional evidence was found that firms with higher variability in sales, lower probabilities of failure, higher valued non‐debt tax shields and higher levels of financial slack use less financial leverage.

This study examines the market reaction when announcements of large dividend increases are made by more versus less rate‐regulated firms in the same industry. The insurance industry was chosen because property/liability insurers are rate‐regulated more than life/health insurers. The abnormal returns are positive and significant for all insurers but smaller than those found in previous cross‐sectional studies. Abnormal returns for the less rate‐regulated life/health insurers during the dividend increase announcement period are significantly greater than those of the more rate‐regulated property/liability insurers.

This study assesses the availability of the fundamental factors required for the application of the Activity‐Based Costing (ABC) systems in the Palestinian governmental hospitals in Gaza Strip. The study results showed that such main factors as higher management directives, the diversity and complication of therapeutic services, the availability of accounting systems, sharp competition and the diversity of supporting activities are actually present in practical reality and represent an infrastructure for the application of (ABC) systems in those hospitals. The study concluded by making several important recommendations. Namely, the establishment of independent departments of cost accounting in the Palestinian governmental hospital supported by qualified human resources. The adoption of ABC systema because they offer more accurate cost data, provide help in planning and control and facilitate good decision‐making. Finally, the turn towards ABC systems should be gradual, step by step, so that it begins at the department level and ends with the whole hospital.

This paper aims to investigate the attraction of cannabis-infused soft drinks beverages among young Canadian consumers in the wake of a rise in multimodal cannabis consumption. It is an area of accelerated growth potential, with little research data currently available, and findings would inform stakeholders in the soft drinks market. The research participants were all university students in Ontario province, Canada.

Random convenience sampling data collection techniques were used to gather data from the Ontario-based participants. Reliability, factors loading and multiple regression analysis were administered to understand the impact of factors towards positive attitude.

The results reveal that price, impulsive personality, social insecurity and social norms all have a positive influence towards positive attitude. However, energy, taste and past experience failed to show any relationship with positive attitude. The results suggest that the individual consumer’s personality and social context have greater influence than price, a useful insight into the market trends for stakeholders within the industry.

The use of convenience sampling, due to the potentially sensitivity nature of the area of study, hinders the use of a sampling frame.

To the best of the authors’ knowledge, this study is the first of its kind to examine positive attitude with respect to cannabis-infused soft drinks among young consumers in Canada. It is of particular interest to stakeholders in the production and marketing sectors of the global beverage industry, and its findings will help inform this fledgling wing of that industry on how to move forward through the unknown territory with regard to consumer motivations.

This study aims to explore the changing nature of the inside sales role and the individual capabilities required for success. Additionally, it examines the influence of organizational structure on inside sales force capabilities. Although business-to-business firms are investing heavily in inside sales forces, academic research lags behind this evolution.

Using a two-study qualitative approach, the authors examine contemporary inside sales forces’ responsibilities and operational configurations. Study 1 uses a cross-industry sample of sales leaders and professionals to examine roles and responsibilities. Study 2 used the second sample of sales leaders and professionals to explore the impact of various organizational configurations.

The study identifies important differences between inside and outside salespeople in terms of job demands and resources; inside salespeople’s greater reliance on sales technology and analytics than outside counterparts; and existing control systems’ failure to provide resources and incentives to match with inside salespeople’s increasing strategic benefits and job demands. The study also explores four distinct inside–outside configurations. The differences among these configurations help to explain the distinct benefits and costs of each configuration regarding the company, customer and intra sales force processes, which, in turn, determine inside salespeople’s strategic benefits and job demands.

The authors discuss the theoretical implications of these findings for research on the evolving roles and capabilities of the inside sales force; antecedents and consequences of firms’ choice of inside–outside sales force configurations; and the impact of technology and the inside sales force. They propose a research agenda that includes a series of specific future research questions.

This study informs managers of the unique role of the inside sales force and how it differs from their outside counterpart. The results inform managers of the issues inherent to various inside sales configurations, helping them determine, which configuration best addresses their customers’ needs.

This research provides a detailed, updated account of the differences between inside and outside sales forces and the benefits/costs of major inside–outside sales force configurations. Drawing from job demands-resources, organizational structure and strategy-context fit theories, the authors develop research propositions about the underlying structural differences of inside-outside sales force configurations; how these differences drive the inside sales force’s increasing strategic benefits and job demands; and organizational choice of inside sales force configurations. A research agenda is then presented.

Going from the short list to winning the contract is critical to a professional service provider, yet relatively few studies have investigated selection criteria used in this last stage of the selection process. This paper presents a qualitative study that examined the dynamics of the selection process, identified decision criteria which business and organizational clients use when selecting a professional service provider from their short lists, and investigated ways in which client firms assess competing professional service providers on intangible attributes, e.g. personal chemistry. Clients who had recently awarded a contract to a firm in the “built environment” industry (e.g. an architectural and engineering firm) were sampled. Their responses to open‐ended questions provided rich data that revealed factors considered in the selection of a professional service provider in the final presentation/interview stage and yielded insights into nuances of the selection process. Managerial recommendations for getting from the short list to the contract are presented.