Customer Equity: An Integral Part of Financial Reporting  

Oleh:

Wiesel, Thorsten ; Skiera, Bernd ; Villanueva, Julian

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Marketing (EBSCO) vol. 72 no. 2 (Mar. 2008), page 1-14.
Topik: Customer Equity; Decomposition; Financial Reporting; Customer Lifetime Value

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ94.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Recent initiatives demand information that supplements and complements a firm's financial statements to bridge the gap between financial statement capabilities and financial reporting objectives. Such information assists investor's decision making by explaining the main trends and factors that underlie the development, performance, and position of the firm's business. Firms that aim to increase the value of their customer base should report forward-looking customer metrics because such reports align customer management with corporate goals and investor's perspectives. The authors propose a menas to report customer equity that enables investors- the "consumers' of financial reports-to monitor firms' performance with respect to their custonmer assets. Furthermore, they develop a specific model for Netflix and apply it to quarterly data from September 2001 to September 2006.

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