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We review accounting principles related to the reporting of marketing activities and evaluate their implications for marketing research and practice. Based on our review, we argue that current accounting practices contribute significantly to the declining influence of marketing within...
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Conducting informative profitability and valuation analyses requires reformulating the financial statements to separate operating activities—the core of value creation—from financing and other nonoperating activities. It also requires distinguishing between recurring and transitory items in...
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We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks vs. flows, ex-ante vs. ex post, conventions vs. economic substance, and top-down design vs. bottom-up evolution as sources of accounting practice. Associated with each of these conceptual...
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