Beyond classical van Westendorp: Assessing price sensitivity for variants of algae-based meat substitutes

2021 ◽  
Vol 63 ◽  
pp. 102719
Author(s):  
Ramona Weinrich ◽  
Birgit Gassler
Keyword(s):  
Price Sensitivity

Investor Sentiment and Accounting Conservatism

2018 ◽  
Vol 33 (1) ◽  
pp. 83-102
Author(s):  
Rui Ge ◽  
Nicholas Seybert ◽  
Feida (Frank) Zhang
Keyword(s):  
Investor Sentiment ◽  
Accounting Conservatism ◽  
Economic Losses ◽  
Price Sensitivity ◽  
Litigation Risk ◽  
Timely Manner ◽  
Financial Expert

SYNOPSIS This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further, the sentiment-conservatism relation is stronger for firms with greater sentiment-price sensitivity. We also find that the sentiment-conservatism association is stronger for firms with higher litigation risk and financial expert CEOs, and is weaker for firms with retiring CEOs. Overall, our results suggest that firms report earnings more conservatively in response to higher investor sentiment in order to mitigate potential litigation costs. These findings have implications for regulators and standard setters who have deemphasized accounting conservatism in recent years.

Distribution of financial services

1993 ◽  
Vol 120 (1) ◽  
pp. 25-65
Author(s):  
A. K. Gupta ◽  
G. Westall
Keyword(s):  
Financial Services ◽  
Distribution System ◽  
Price Sensitivity ◽  
Financial Services Industry ◽  
Future Trends ◽  
Pricing Policy ◽  
Services Industry

AbstractThe historic barriers between the different companies which comprise the financial services industry are breaking down. In order that organisations may prosper in the new environment the relationships between products, distribution and clients need to be understood. A theory is developed to explain the historic position and the dynamics of the current environment and indicate future trends. The conclusion is that successful organisations will be those which fully understand and specialise in a limited number of sectors, and those who start with a clientbase and a distribution system which will not inhibit the introduction of other distribution methods so that they can become multi-product and multi-distribution organisations. Finally, the paper explores the relationships between pricing policy and distribution by means of distribution chains to determine the point and degree of price sensitivity.

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