Read all about it: Holiday Winners and Losers

New York City New York City , According to Britt Beemer, chairman of America’s Research Group, “Some retailers relying on Christmas sales to make sales goals for the fourth quarter and the year of 2004 woke on Christmas morning to find coal rather than cash in their Christmas stockings.”

For the complete article, “Toy, Bed & Bath and Computer Stores Find Coal in Their Stockings,” click on the Guest Commentaries tab at left.