Franchise Fee Allocation

Franchise Fee Allocation is a financial accounting framework that systematically distributes initial and ongoing franchise fees into distinct revenue streams based on the relative fair value of contractual obligations, such as initial training, site support, and continued services, thereby aligning revenue recognition with the fulfillment of performance obligations under franchise agreements.

5

Publications

91

Citations

10

Authors

7

Institutions

Publications per year

2017–2026

0

Authors

10

  1. YY
    Yu Yamashita

    Kobe University, Japan

    2 publications · 35 citations

    2

    h-index

  2. MM
    Masayoshi Maruyama

    Kobe University, Japan

    2 publications · 35 citations

    2

    h-index

  3. YC
    Yung‐ho Chiu

    Soochow University, Taiwan

    1 publications · 11 citations

    1

    h-index

  4. WX
    Wenming Xie

    University of International Business and Economics, China

    1 publications · 32 citations

    1

    h-index

  5. JH
    Jin‐Li Hu

    National Yang Ming Chiao Tung University, Taiwan

    1 publications · 11 citations

    1

    h-index

1–5 of 10

Venues

  1. Journal of Air Transport Management

    1 publications · 13 citations

    1

    h-index

  2. Annals of Operations Research

    1 publications · 32 citations

    1

    h-index

  3. Review of Industrial Organization

    RIO · 1 publications · 23 citations

    1

    h-index

  4. Service Industries Journal

    1 publications · 11 citations

    1

    h-index

  5. Japan and the World Economy

    1 publications · 12 citations

    1

    h-index

1–5