... skeptics and non‐skeptics. Design/methodology/approach Drawing from research on multi‐component pricing and mental accounting, a laboratory experiment investigates if shipping charge skeptics differ in their perceptions of shipping charge inflation for different presentations of online promotions from...

...A. Seetharaman; Zainal Azlan Bin Mohd Nadzir; S. Gunalan Recognizing brands on the company’s financial statement as an identifiable intangible asset is a relatively recent development in financial reporting, which only became a focus of attention in the late 1980s. Accounting bodies throughout...

...Tony Tollington Purchased goodwill conforms to the current accounting definitions of an asset. However, as the descriptive framework contained within this paper will show, purchased goodwill is not an asset and, therefore, should not be shown on the balance sheet. This would not necessarily matter...