This study investigated two major types of metadiscourse markers as used in typical sales contracts, written by English natives and Iranian non-natives. In so doing, 60 sales contracts were selected, 30 written by native English and 30 by Iranian non-natives. Based on Hyland and Tse’s taxonomy, the contracts were codified and classified in terms of the frequency and percentage of the interactiv...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

this study investigated two major types of metadiscourse markers as used in typical sales contracts, written by english natives and iranian non-natives. in so doing, 60 sales contracts were selected, 30 written by native english and 30 by iranian non-natives. based on hyland and tse’s taxonomy, the contracts were codified and classified in terms of the frequency and percentage of the interactiv...

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

The extant literature on after-sales service support suggests an implicit consensus around the (Pareto) superiority of performance-based contracts (PBC) over traditional time-and-material contracts. However, when product technology is new, a setting in which the vendor possesses superior information on product reliability, there is compelling evidence to suggest that buyers prefer the tradition...

We explore in this paper the performance of sales rebate contracts in fashion supply chains. We conduct both analytical and numerical analyses via a mean-variance framework with reference to real empirical data. To be specific, we evaluate the expected profits and variance of profits risk of the fashion supply chains, fashion retailers, and manufacturers under 1 the currently implemented sales ...

A survey of cotton producers was conducted in Mississippi and Texas. The econometric model consists of a multinomial logit model of cotton producers’ choice of marketing techniques. The results indicate that cotton acres positively influence pooling and negatively influence cash sales. Producers willing to incur higher transaction costs in market information systems and training tend to choose ...

We analyze the structure and pricing of option contracts for an industrial good in the presence of spot trading. We combine the analysis of spot trading and buyers’ disparate private valuations for different suppliers’ products, and jointly endogenize the determination of three major dimensions in contract design: (i) sales contracts versus options contracts; (ii) flat-price versus volume-depen...