媒体车辆和销售的广告支出*

IF 1.6 Q3 BUSINESS, FINANCE
Seda Oz, Doga Istanbulluoglu
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引用次数: 0

摘要

本研究旨在通过确定四种广告媒介(互联网、报纸、户外、电视)与同期销售之间的关系来推进文献。以往的研究强调了广告对企业价值的影响,但没有深入研究广告媒介工具的影响。我们利用88家上市公司11年来的广告支出详细数据,实证地显示了电视和户外广告支出与同期销售额之间的正相关关系。然而,我们没有发现媒体和互联网广告有任何显著的结果。我们研究了增长机会、行业部门和企业规模的调节效应。我们的研究提供了重要的证据,证明销售和广告支出之间的同期关系因媒体工具而异。我们讨论了我们的发现对匹配原则的影响,这是权责发生制会计的一个主要概念。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Advertising Expenditures on Media Vehicles and Sales*

This research aims to advance the literature by identifying the association between four advertising media vehicles (Internet, press, outdoor, television) and contemporaneous sales. Previous research highlights the influence of advertising on firm value but does not delve into the effects of advertising media vehicles. Employing primary data, which detail the advertising expenditures of 88 publicly traded companies over 11 years, we empirically show a positive association between television and outdoor advertising expenditures and contemporaneous sales. However, we do not find any significant results for press and Internet advertising. We investigate the moderating effect of the growth opportunities, industry sectors, and firm size. Our study offers important evidence that the contemporaneous relationship between sales and advertising expenditures varies by media vehicle. We discuss the implications of our findings for the matching principle, a principal concept in accrual accounting.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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