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Targeted Retail Coupons Influence Category-Level Food Purchases Over 2-Years, Xintong Guan, Stephen A. Atlas, Maya Vadiveloo
Targeted Retail Coupons Influence Category-Level Food Purchases Over 2-Years, Xintong Guan, Stephen A. Atlas, Maya Vadiveloo
College of Business Faculty Publications
Background
Targeted coupons strongly influence purchasing behavior and may represent an innovative approach for improving dietary behaviors.
Methods
The retail analytics firm, Dunnhumby, provided secondary retail data containing grocery transactions, targeted coupon exposures, and coupon use for 2500 households over 2-years. The USDA Quarterly At-Home Food Purchasing Database was used to categorize individual foods into 52 categories and combined into 12 food groups. Mixed effects linear models estimated the difference-in-difference effects of coupon exposure on category-level purchase rate/wk. pre- and post-campaign; models also tested effect modification by food category.
Results
Category-level food purchases significantly increased post-campaign. Mean (SD) food purchases/wk. …
Intellectual Property Valuation And Accounting, Jeffrey E. Jarrett
Intellectual Property Valuation And Accounting, Jeffrey E. Jarrett
College of Business Faculty Publications
Reporting revenue from intellectual property is a problem of revenue recognition. Although current reporting standards may prescribe rules and regulations for such items as matching and revenue recognition or what is often referred to as the realization postulate in accounting. Financial reporting is the method by which accountants aid business in recognizing their accomplishments. Recognizing future performance is a goal by most reporting methods are merely designed to recognize past cash movement and equivalents as part of the history of a firm but also to evaluate present performance by traditional reporting methods? We evaluate these methods based on traditional accounting …
The Role Of Supervised Learning In The Decision Process To Fair Trade Us Municipal Debt, Gordon H. Dash Jr, Nina Kajiji, Domenic Vonella
The Role Of Supervised Learning In The Decision Process To Fair Trade Us Municipal Debt, Gordon H. Dash Jr, Nina Kajiji, Domenic Vonella
College of Business Faculty Publications
Determining a fair price and an appropriate timescale to trade municipal debt is a complex decision. This research uses data informatics to explore transaction characteristics and trading activity of investment grade US municipal bonds. Using the relatively recent data stream distributed by the Municipal Securities Rulemaking Board, we provide an institutional summary of market participants and their trading behavior. Subsequently, we focus on a sample of AAA bonds to derive a new methodology to estimate a trade-weighted benchmark municipal yield curve. The methodology integrates the study of ridge regression, artificial neural networks, and support vector regression. We find an enhanced …
Post-Implementation Analysis: Dependence And Trust In Vmi Context, Mehmet G. Yalcin, Koray Özpolat, Dara G. Schniedjans
Post-Implementation Analysis: Dependence And Trust In Vmi Context, Mehmet G. Yalcin, Koray Özpolat, Dara G. Schniedjans
College of Business Faculty Publications
Purpose: More than two decades long technological improvements in information sharing have not yet ensured a flawless execution of vendor managed inventory (VMI) and left interested parties wondering about the reasons of poor results. Although VMI is a collaborative tool, the relational factors in a VMI setting have not received enough attention due to challenges in obtaining relational buyer-supplier data in addition to extant focus on analytical approaches. The purpose of this paper is to investigate post-implementation relational factors in order to extract relevant insights.
Design/methodology/approach: Accounting for the duration of the VMI relationship, the authors focus on …
Interactions In Sustainable Supply Chain Management: A Framework Review, Gawon Yun, Mehmet G. Yalcin, Douglas N. Hales, Hee Yoon Kwon
Interactions In Sustainable Supply Chain Management: A Framework Review, Gawon Yun, Mehmet G. Yalcin, Douglas N. Hales, Hee Yoon Kwon
College of Business Faculty Publications
Purpose – This study evaluates the research conducted among the interim, dyadic interactions that bridge the stand-alone measures of economic, environmental, and social performance and the level of sustainability, as suggested in the Carter & Rogers (2008) framework.
Design/methodology/approach – This paper conducts a systematic literature review based on the Tranfield et al. (2003) method of the articles published in 13 major journals in the area of supply chain management between the years of 2010 and 2016. Results were analyzed using an expert panel.
Findings – The area of research between environmental and social performance is sparse and relegated to …
Methods For Evaluating The Value Of Intangible Assets, Jeffrey E. Jarrett
Methods For Evaluating The Value Of Intangible Assets, Jeffrey E. Jarrett
College of Business Faculty Publications
Intangible assets, intellectual property, estimating cash flow, and rates of return are concerned with the inaccuracy and biases involved in predicting earnings and rates of return. Financial reporting is the major source of data utilized by economic forecasts, accountants, and financial managers to predict future cash flow and earnings (whether per share or in aggregate). However, the records and studies of analyst forecasts have produced often dismal performance. Previous studies focused on historical analysis of past earnings forecast methodology or on generating evidence that accrual accounting justifies better forecasting performance. Objections to these areas of study come in several forms. …
Analysts’ Forecasts, The Abandonment Option And Intellectual Capital, Jeffrey E. Jarrett
Analysts’ Forecasts, The Abandonment Option And Intellectual Capital, Jeffrey E. Jarrett
College of Business Faculty Publications
The abandonment option under various capital budgeting models are discussed in this manuscript to bring forth the notion that present value of cash flows is often improperly estimated in the financial models utilized in the decision analytic process. In this study, Intellectual Property Rights and other intangible assets often are not considered in accounting estimation processes utilized in financial accounting. A decision maker often utilizes misestimates of the present value of cash flow resulting in less than optimum capital budgeting decisions. Decisions to abandon for salvage and other similar decisions improve when the present value of intangibles and property rights …
Analysis Of Equity Returns In The Japanese Financial Market; Time Series Methods, Jeffrey E. Jarrett, Yifei Li
Analysis Of Equity Returns In The Japanese Financial Market; Time Series Methods, Jeffrey E. Jarrett, Yifei Li
College of Business Faculty Publications
The purpose of this study is to examine returns on Japanese equities over nearly a four-decade period and to compare results among the four decade and the entire period of the study. “Long memory” modeling of time series developed to predict slowly moving time series is a method to predict long time components of time series data. Previous, other studies indicated some progress in producing results of predictability by these “long memory” analyses. The authors examined statistically for some of the reasons why long memory forecasting may not be very suitable for predicting equity returns over lengthy periods of time. …
Managing The Problem Of Healthcare Payment Fraud: An Editorial, Jeffrey E. Jarrett
Managing The Problem Of Healthcare Payment Fraud: An Editorial, Jeffrey E. Jarrett
College of Business Faculty Publications
No abstract provided.
A Dark Side Of Long-Term Vmi Relationships: Supply Chain Trust, Koray Özpolat, Martin Dresner
A Dark Side Of Long-Term Vmi Relationships: Supply Chain Trust, Koray Özpolat, Martin Dresner
College of Business Faculty Publications
Supply chain management literature is rich in pointing to the benefits generated by collaborative supply chain arrangements. While there is consensus that supply chain integration can improve supply chain performance, research studying relational factors in long-term collaborative buyer-supplier relationships is still scarce. Focusing on distributor-manufacturer relationships that use VMI, and based on the theory of psychological contracts, this paper investigates the relationship between the length of a VMI relationship and the supply chain trust in that relationship using survey data. While our findings confirm that average distributor trust in the manufacturer is quite high, we also shed light on a …