The New Distribution Capability and new retailing platforms will enable airlines to respond shopping requests with bundled offers of flights ancillary services, representing an evolution from traditional, flight-focused optimization. Assembling attractive set display customers therefore represents a joint pricing assortment optimization problem in airline revenue management. In this paper, we i...

This study seeks to examine the determinants of revenue manipulation by focusing on factors that have unique implications for revenue. Based on a sample of financial restatements arising from aggressive accounting, I control for general earnings management incentives by comparing revenue restatement firms with non-revenue restatement firms. I predict and find that firms with (i) higher growth p...

In many resource-rich developing countries, policymakers, academics, and practitioners alike seek to promote citizen engagement monitoring in the management of natural resource revenues. However, approaches improve have not been effective as citizens often lack access relevant information opportunities voice their concerns, governments faced financial challenges engaging citizens. this article,...

Airline companies usually implement revenue management to increase profits. The revenue management can be performed through seat inventory management. The current system to book seats is first-come first-served. This approach tends to sell low-price seats because low-price requests often appear earlier. It also results in low revenue. In this paper, an expected dynamic probability method and a ...