Factors affecting the acceptability of advertisements among professionals

Since restrictions were eliminated by the Supreme Court in 1977, it was to be expected that advertising would increase among professionals in all fields. Both within and across various professions, however, practitioners have been found to advertise their services in markedly varying ways and degrees. The present study attempts to analyze those factors which relate to differentials in the acceptability of various advertisements by three groups of professional practitioners: accountants; dentists; and, lawyers. Utilizing Guttman scaling techniques and multiple regressions analysis, three of five components of professionalism, “collegial maintenance of standards.” adherence to a “code of ethics” and “professional identification,” all emerged as significant differentiators of practitioners’ use of advertisements. In addition, several background factors, years in practice, specific occupation, and location of practice, also were found to be significantly related to professionals’ use of advertisements.     

“碎片化”时代微电影广告的营销策略探析

微电影广告传播迎合了"碎片化时代"被碎片化的受众对"碎片化"信息的需求,她的繁荣源于政策、技术、市场竞争、受众多方面的原因。微电影广告的传播现状不容乐观,其营销策略主要包括:以人为本,内容为主;注重整合营销;健全监督制度。     

规模化:我国注册会计师行业国际化发展的现实选择

我国会计师事务所规模小，不能形成规模效益，是影响我国事务所国际竞争能力，阻碍我国注册会计师行业国际化发展的主要因素之一。借鉴国际经验，通过自我积累、兼并、联合、业务扩充、建立分支机构、国际合作等方式来扩大会计师事务所的规模，走规模化之路，是我国注册会计师行业国际化发展的现实选择。     

Source and message content credibility in retail advertisements

Source and message content credibility, two characteristics of effective communications, were examined in the advertising content. A quasi-experimental design using actual retail comparative price advertisements was used to test the effects of retailers (sources) and meassages (discount levels) on the acceptance of the message. The findings support the conclusion that source and message credibility exists in retail advertising but with a major modification. Credibility is composed of two components, trustworthiness and price competitiveness. It appears that the relevant credibility components for the audience will depend on the source, the situation, and the objectives of the audience.     

Does advertising spending really work? The intermediate role of analysts in the impact of advertising on firm value

Both managers and investors are increasingly concerned with the impact of advertising spending on shareholder returns. This study investigates the analyst-based processes by which advertising may create firm value. Using a large longitudinal dataset with 1,052 firms over 20 years, we find that firms decreasing from the top 20% to the bottom 20% of advertising spending group when compared to all industry competitors would experience a drop of abnormal return by 4.08% in 1 year and a cumulative total of 81.6% in 20 years. Also, analyst activities partially mediate the impact of advertising on firm return and risk. These findings indicate that analysts may act to externally validate the business logic underlying the advertising expense. The more analysts factor in firm advertising spending and reflect it in their earnings forecasts, the more likely the benefits of advertising are channeled into firm value. The results bridge research interests across marketing, accounting, and finance disciplines and help managers understand how product and financial markets are united. Main Street could better align with Wall Street via corporate disclosure of advertising spending to equity analysts.     

Should the competing brand be illustrated in a comparative advertisement?

Recent studies on comparative advertising have focused on the relative effectiveness of comparative ads versus noncomparative or Brand X ads. This laboratory experiment used 408 student subjects to assess the believability and interestingness of various comparative advertising formats when the competing brand is illustrated versus when it is not illustrated. The findings revealed no significant differences in subjects' ratings of the believability or interestingness of the advertisements illustrating the competing brand compared to similar advertisements that did not illustrate the competing brand. Creative Sales Careers, Inc.     

正确认识代理制对我国广告业发展的积极意义

分析了广告代理制这一国际通行的广告行业运作机制对发展我国广告业所具有的积极意义,指出推行广告代理制是理顺我国广告业内的各种关系、规范我国的广告市场、增强我国广告业国际竞争力的有效途径。     

会计师事务所组织形式:基于完善《注册会计师法》的若干思考

我国现行会计师事务所组织形式逐步暴露出诸多缺陷,表现在:注册会计师选择的事务所组织形式较少,阻碍了中小企业对注册会计师服务的要求;有限责任会计师事务所占绝大多数,导致部分会计师事务所产生过激商业行为,影响审计质量。要完善我国会计师事务所组织形式,建议禁止设立有限责任会计师事务所,允许设立独资会计师事务所,保留并进一步完善普通合伙制会计师事务所组织形式,允许设立有限责任合伙制会计师事务所,在修订《注册会计师法》时可资参考。     

The effectiveness of publicity versus advertising: a meta-analytic investigation of its moderators

This study provides an answer to the question whether and under which conditions publicity is more or less effective than advertising. Advertising refers to paid communication that identifies the message sponsor, whereas publicity is communication that secures editorial space in media for promotion purposes and does not have an identifiable sponsor. The primary advantage of advertising over publicity is the sponsor’s control over message content; its disadvantages are audience skepticism and lack of credibility. We investigate this trade-off between credibility effects and effects of recipients’ processing and evaluation of message content. Results of a meta-analytic structural equation model show that the positive credibility effect of publicity is on average about three times as strong as the information evaluation effect, supporting the overall superiority of publicity over advertising. This effect, however, is moderated by prior knowledge and only holds for products about which recipients lack prior knowledge. The effects change for known products when advertising becomes superior. The effectiveness of publicity depends on further moderating variables. In particular, academic studies tend to underestimate the true effects of publicity over advertising due to experimental manipulations. Campaigns that combine publicity and advertising weaken the effects of publicity, whereas advertorials (i.e., advertisements disguised as editorial material) are more effective, since they combine the advantages of both publicity and advertising. The results have theoretical and practical implications.     

蓄意歧义与广告语言的说服力

歧义在语言交际中常常成为人们交流的障碍。然而,广告人常常运用蓄意歧义作为广告文本创作中一种积极的语言策略。该文从歧义和蓄意歧义的定义入手,在搜集分析大量中英文广告语篇的基础上举例说明了蓄意歧义在中英文广告文本中的主要表现形式及功能,即蓄意歧义主要是以词汇歧义的形式频繁出现在中英文广告文本中。在广告商家与消费者之间的信息交流中,作为因词语意义的不确定性而形成的一种间接的表述方式,蓄意歧义以经济方便的模式吸引和保持着消费者的注意力及记忆力,协调消费者与商家的关系,以达到说服消费者购买的最终目的。     

广告语言中的强势文化模因

源自新达尔文进化论观点、用以解释文化进化规律的"模因论",不仅为解释众多社会文化现象提供了一条崭新的思路和有效途径,也为语言应用的研究提供了全新的视角。广告语作为一种特殊的应用语体,其语言同普通语言一样,都是民族文化心理特征的具体反映,是一个民族在宗教信仰、历史文化、认知模式、价值取向、礼貌形式等诸多方面的综合体现。文章以模因论为视角,探讨强势文化模因在广告语言设计中的应用。     

会计师事务所审计侵权责任承担主体的确认

会计界和司法界主流观点认为注册会计师不是审计侵权责任的承担主体,当前法律规定也是如此,但是部分学者仍持不同观点。根据＂自己责任＂法律原则,注册会计师应该对自己过错行为承担侵权赔偿责任,然而我国社会审计是以会计师事务所为本位的,不适用＂自己责任＂。会计师事务所而不是注册会计师对利害关系人承担审计侵权责任,是符合我国实际的。     

我国生产性服务贸易与经济增长实证关系研究

基于生产性服务贸易现状,借助VAR模型的脉冲响应函数和方差分解,分析我国生产性服务贸易每个行业贸易对经济增长的影响,得出每个行业不论是进口还是出口对经济增长的拉动和贡献度不同。提出继续保持运输业、建筑业的发展,特别要鼓励其出口;适当开放通信业,鼓励广告宣传咨询业联合发展;适当放宽政策管制,加大保险专有和金融贸易;扩大计算机和信息服务出口,提高其出口对经济增长的贡献度;引导其他商业服务与引入企业合作,提高自身服务水平的政策建议。     

东亚信息技术产业的区内与区外贸易模式实证分析

东亚IT产业发展的贸易模式有如下特点：第一,东亚IT产业的技术来源于美国。通过承接美国计算机企业的“外包”业务,东亚在IT硬件设备制造领域建立了完整的生产体系。第二,东亚与美国的IT产品贸易主要集中在集成电路与电子部件。反映了美国企业将IT中间产品“外包”到东亚区域以降低生产成本,推动了全球IT产品的国际外包浪潮。第三,东亚区域内贸易模式不同于东亚-美国之间的贸易特征．日本、韩国和东盟通过向我国出口集成电路及其电子零部件获得了巨额的贸易顺差,而我国则将进口的集成电路和电子零部件装配成电子产品出口到美国和世界各地。     

审计师行业专长与审计质量关系研究——基于客户规模视角

目前,我国国内学术界对于基于不同客户规模的审计师行业专长与审计质量关系的研究还不多。以2002年至2009年中国舞弊上市公司为研究样本,通过多元回归分析发现：审计师行业专长可以显著提高审计质量;在大客户市场上,审计师行业专长对审计质量提高的作用受到很大的限制和削弱,这可能是由于审计师对大客户审计时难以保持应有的独立性所致。     

The effects of customer equity drivers on loyalty across services industries and firms

Customer equity drivers (CEDs)—value equity, brand equity, and relationship equity—positively affect loyalty intentions, but this effect varies across industries and firms. We empirically examine potential industry and firm characteristics that explain why the CEDs–loyalty link varies across services industries and firms in the Netherlands. The results show that (1) some previously assumed industry and firm characteristics have moderating effects while others do not and (2) firm-level advertising expenditures constitute the most crucial moderator because they influence all three loyalty strategies (significant for value equity and brand equity; marginally significant for relationship equity), while three industry contexts (i.e., innovative markets, visibility to others, and complexity of purchase decisions) each influence two of the three loyalty strategies. Our results clearly show that specific industry and firm characteristics affect the effectiveness of specific loyalty strategies.     

Claim recall and irritation in television commercials: An advertising effectiveness study

The purpose of this research was to measure the relationship between advertising effectiveness and the levels of irritation possessed by the advertisements. A set of television commercials was first assigned to an empirically-derived irritation continuum. Subjects were exposed to the commercials and claim-recall measures were taken immediately after exposure and 48 hours later. Results indicate that both highly irritating and relatively pleasant advertising messages generated higher claim recall than did advertising which was neutral in this dimension. Acknowledgements: The author would like to thank Professor Edwin C. Hackleman for his guidance and assistance in the preparation of this paper.     

《申报》保险广告及其史料价值初探

1872~1911年长达40年的《申报》保险广告是《申报》广告的重要组成部分。它不仅反映了中国近代保险业发展的状况,而且还记录了晚清社会变化发展的诸多信息,为研究近代中国保险市场、晚清报刊广告、晚清社会变迁等提供了丰富的史料。     

Developing the marketing concept in public accounting firms

As the American Institute of Certified Public Accounts relaxes its practice development restrictions, CPA firms find themselves with a need to develop more aggressive approaches to the markets they serve. This paper focuses on the development of a marketing strategy for an illustrative market, that of small, rapidly-growing high technology firms. Results from a telephone survey of company executives serve as the basis for strategy development. In addition, the evaluation of a small firm and its accounting needs are provided in a hypothetical example to dramatize the conclusions. The results suggest that the burden may be on CPA firms to anticipate, recognize, and meet the accounting needs of their clientele.