Concepedia

Sales Returns

Sales Returns is a financial accounting construct within revenue cycle systems that represents the estimated value of goods returned by customers, distinguishing it from other revenue adjustments by its direct reversal of previously recognized sales revenue and associated inventory impacts.

40

Publications

2.3K

Citations

87

Authors

60

Institutions

Publications per year

2017–2026

15

Parents

Publications

40

The Peculiar Economics of Professional Sports: A Contribution to the Theory of the Firm in Sporting Competition and in Market Competition

Walter C. Neale · The Quarterly Journal of Economics · 1964 · 903 citations

, , +10

Online retail returns management

Michael Bernon, John B. Cullen, Jonathan Gorst · International Journal of Physical Distribution & Logistics Management · 2016 · 151 citations

, , +16

Effects of the COVID-19 Global Crisis on the Working Capital Management Policy: Evidence from Poland

Grzegorz Zimon, Hossein Tarighi · Journal of risk and financial management · 2021 · 123 citations · Full text

, , +15

An EOQ model with imperfect quality items, inspection errors, shortage backordering, and sales returns

Jia-Tzer Hsu, Lie‐Fern Hsu · International Journal of Production Economics · 2013 · 122 citations

, , +17

Capital Gains Taxation and Stock Market Activity: Evidence from IPOs

William A. Reese · The Journal of Finance · 1998 · 103 citations

, , +15

1–5 of 40

Authors

87

  1. JH
    Jia-Tzer Hsu

    Hungkuang University, Taiwan

    2 publications · 206 citations

    2

    h-index

  2. CK
    Chandra K. Jaggi

    University of Delhi, India

    2 publications · 66 citations

    2

    h-index

  3. EW
    Erwin Widodo

    Sepuluh Nopember Institute of Technology, Indonesia

    2 publications · 36 citations

    2

    h-index

  4. AK
    Aakanksha Kishore

    University of Delhi, India

    2 publications · 66 citations

    2

    h-index

  5. IN
    I Nyoman Pujawan

    Sepuluh Nopember Institute of Technology, Indonesia

    2 publications · 36 citations

    2

    h-index

1–5 of 87

Institutions

60

  1. Tulane University

    New Orleans, United States

    2 h-index

    2 publications

    127 citations

  2. Hiroshima University

    Hiroshima, Japan

    2 h-index

    6 publications

    108 citations

  3. University of Delhi

    New Delhi, India

    2 h-index

    6 publications

    198 citations

  4. Hungkuang University

    Taichung, Taiwan

    2 h-index

    2 publications

    206 citations

  5. Sepuluh Nopember Institute of Technology

    Surabaya, Indonesia

    2 h-index

    4 publications

    72 citations

  6. Baruch College

    New York, United States

    2 h-index

    2 publications

    206 citations

  7. Foshan University

    Foshan, China

    1 h-index

    1 publications

    14 citations

  8. Rasmussen College

    Bloomington, United States

    1 h-index

    1 publications

    27 citations

1–8 of 60

Venues

  1. Economic Inquiry

    2 publications · 47 citations

    2

    h-index

  2. 2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 38 citations

    2

    h-index

  4. RAIRO - Operations Research

    1 publications · 44 citations

    1

    h-index

  5. IMA Journal of Management Mathematics

    1 publications · 11 citations

    1

    h-index

1–5