I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure revenue recognition complexity using a factor score based on the number of words and revenue recognition methods from the revenue recognition disclosure in the 10-K just prior to the restatement announcement. Results are consistent with revenue recognition complexity increasing the p...

The problem of maximizing the benefit from a specified number of a particular product with respect to the behavior of customer choices is regarded as revenue management. This managerial technique was first adopted by the airline industries before being widely used by many others such as hotel industries. The scope of this research is mainly focused on hotel revenue management, regarding which a...

P revious articles in this series identified five major strategies for enhancing revenue through service development ("Returning to Revenue Growth," Health Progress March-April 2001, pp. 19-21, 79) and reviewed opportunities to increase market share as one approach to enhancing revenue ("Increasing Market Share," Health Progress, May-June 2001, pp. 28-33). This third article in the series focus...

M ore than a year ago we began a scries of articles for Health Progress aimed at helping hospitals M\>S health systems focus Oil revenue expansion. Over the past year we have been encouraged by teed back and observations from the field; there appears to be an increasing balance now between grow tli efforts md cost containment .m\\ reduction initiatives. The dilemma facing some organizations is ...

Revenue Assurance describes a methodology to increase a company’s income by determining where revenue gets lost, and to maximize their profits by eliminating revenue leakage and lowering operating costs. Especially in times of increasing data volume and more and more complex business and operational systems infrastructure, it is a challenge to find methods for detecting revenue leakage and its ...

For revenue optimization problems in the literature on revenue management, supply chain management, and queueing systems, some assumptions (such as concavity of revenue functions or increasing generalized failure rate) are often needed to ensure the problems to be analytically tractable. We show that these assumptions are not necessary. For this, we present and study a parametric revenue maximi...

purpose: dehyaries (rural mayer) a public institution with legal personality independent non-governmental that some public services and forensic services in rural areas do.the main objective of the research was to study the sources of local income in the province has dehyaries and factors affecting local income and percentage of the total annual income of the two which is. methodology: this stu...

This study divides the sales cycle of fresh agricultural products into two stages according to the features of fresh agricultural products, establishes two pricing strategies according to its sales and through constructing an centralized-control model of supply chain under the constraints of revenue sharing contract and through analyzing different prices in the two stages, it summarizes the sal...