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Advertising Effectiveness and Accounting Policy: A Comment.

Dale L. Flesher

Professor of Accounting, Appalachian State University. 1

Comments on the article "Advertising Effectiveness and Accounting Policy," by A. Rashad Abdel-Khalik, published in the October 1975 issue of "The Accounting Review." Discussion on the topic of whether advertising costs should be capitalized or expensed when incurred; Effect of the isolation of expenditures by media; View that different models are necessary for different industries if advertising costs are to be matched properly to the resulting revenues; Use of awareness models in predicting advertising exposure; Importance of the use of regression equations for industry classes to the problem of determining the amount of advertising cost to capitalize.

DOI

10.2308/tar-4494006

Volume

52 (1)

Pages

261-263

Language

en

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BibTeX

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