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The purpose of this paper is to assess the usefulness and efficiency of customer-based measures such as customer satisfaction (CSI) and perceived loyalty for monitoring and enhancing the financial performance in corporations.

General financial data for the empirical modeling is compiled from national and international databases (Alla Bolag, IMF/IFS, Bloomberg, Eurostat, etc.) and company-specific data from the studied corporation. Customer perception data (like CSI and loyalty) are taken from the Extended Performance Satisfaction Index-initiative database (annual observations for the period 2001-2014 and quarterly for 2008-2014). A hierarchy of structural models is devised on a combined time-series and cross-section (panel and multi-level) approach. The results are based on models estimated by Arellano–Bond procedures (Arellano and Bond, 1991).

The core findings are two. First, there is a strong positive relationship between customer-based measures and financial performance. Second, it is effective to regularly monitor CSI as a forward- looking indicator for understanding future financial performance.

Customer-based measures are highly useful as leading indicators of companies’ future performance and should be incorporated even more into corporate decisions.

According to this survey of contemporary research, very little is academically documented for the full-circle from corporate to branch level. Thus, the prevailing study should be of potential value for companies in general.

Value relevance studies, in particular international comparative studies, use market values sampled at different dates relative to the fiscal year-end. This paper aims to contribute a theoretical and empirical analysis of the relationship between value relevance and the month of market value sampling.

The paper examines two components of value relevance, coincident relevance and forecast relevance, which the paper develops on the basis of the Ohlson model. The paper measures value relevance by estimating separate panel-data regressions for each of the 12 months around fiscal year-end. The sample consists of companies listed in two continental European countries, France and Germany, over the 1989-2008 period.

In both country panels, the paper finds that overall value relevance is higher when market value is sampled before or close to fiscal year-end, but incremental value relevance varies between domestic and International Financial Reporting (IFRS) accounting standards. Regression results reveal significant variations in coefficients over the following months of market value in French panel and its IFRS sub-sample only.

The scope of the study is limited to the average value relevance parameters of companies listed on stock exchanges in France and Germany. Future research may be devoted to other countries and study additional determinants of value relevance.

The study shows that the selection of the month of market value sampling can have significant impact on value relevance regression results. Therefore, sensitivity analysis needs to be included in research studies which rely on the value relevance approach.

The paper contributes the first systematic analysis of the variation in value relevance parameters in response to the selection of the month in which market value is sampled.

The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL).

A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in the 2008 annual reports of 51 US listed firms.

The results show that firm size and firms' level of innovativeness are significantly and positively related to the extent of overall disclosures.

There are, however, several limitations in the study. First, a relatively small sample size of 51 firms from the year 2008. Second, the construction of an unweighted disclosure index based on the elements, which were voluntarily disclosed, may not be the best measurement. It might be interesting to replicate this study based on a larger sample size from another voluntary filing program.

The findings of this study should be of interest to firms that prepare, “clients” that use and regulators that monitor financial reporting disclosures in XBRL.

The main purpose of this research is to investigate acceptability of different delivery methods in e-grocery (home delivery, pick-up from store, pick-up from locker) and the respective willingness of customers to pay for them using a stated preference ranking experiment.

Data collected involved two countries (Greece and UK) with different level of e-grocery development and two different distribution conditions (weekly and urgent order). Rank-ordered logit model is used to analyse the ranking experiment and calculate the willingness-to-pay (WTP) measures. Delivery mode, cost and time window are used as independent variables.

Results indicated that home delivery and picking-up from locker appear to be clearly preferable than picking-up from store. However, home delivery seems to hold a stronger competitive position over the other delivery methods, especially in the weekly order and in the UK market. The pick-up from locker option appears to be a competitive delivery mode for consumers who are cost sensitive and shop under urgent conditions. Willingness to use and pay for picking-up from locker increases significantly in the context of same-day delivery.

The information provided in this study will help retailers to design and implement distribution schemes that can meet consumers' preferences for e-grocery. WTP differences among the consumer groups and the distribution conditions examined can have a considerable impact on the evaluation of marketing and pricing strategies applied by e-retailers.

Consumer preference and the respective WTP for different delivery methods in e-grocery, especially for the pick-up from locker option, have not been systematically investigated.

The purpose of this paper is to develop an existing collaborative research methodology process (Sabri, 2018), contextualise it for application in humanitarian supply chains and test it empirically.

Building on collaborative research methodology and humanitarian supply chain literature, the Sabri’s (2018) collaborative research methodology process is further developed to comprise eight phases of collaborative research contextualised for the humanitarian supply chain domain. The process is applied in a collaborative research case of academia–practitioner knowledge co-creation in a humanitarian supply chain setting, focussing on environmental sustainability improvement. The collaborative case analysis suggests a number of refinements to the elements of the process. This study undertook two cycles of academia–practitioner collaborative research.

In testing the process, a noticeable improvement in the collaboration among different humanitarian stakeholders was observed, leading to improved stakeholder management. The implementation improved the sustainability awareness and social inclusion of the affected population. Rurality, remoteness, security issues and resistance of field staff against change were among the main challenges for supply chain researchers to engage in collaborative research in the humanitarian domain.

The paper addresses the rigour‒relevance‒reflectiveness debate in the humanitarian supply chain domain. A collaborative research methodology process derived from action research is further developed using humanitarian literature, and then it is applied in a humanitarian logistics case focussed on environmental sustainability. The present collaborative research process facilitates engaged scholarship among the humanitarian stakeholders, as the researchers’ roles move from observatory to participatory knowledge broker.