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The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

The purpose of this paper is to provide scholars with a robust, easy-to-follow structural model for crafting compelling academic publications. Recognizing the diversity of research methodologies and genres, the paper proposes the symmetry of specificity framework as a guide to maintaining coherence, depth and relevance across different sections of an academic paper.

This paper presents a theoretical framework – “symmetry of specificity” – through an iterative approach inspired by supervision and examination of theses, writing and reviewing research papers and editorial work. The framework builds upon the established IMRAD model and uses the concept of symmetry to explain the structural elements of academic publications. Its unique contribution lies in elucidating the two-dimensional funneling process that takes place within academic writing, and providing a nuanced understanding of how to maintain balance between different sections.

The symmetry of specificity framework introduces a novel perspective on academic writing, emphasizing the concept of “symmetry in specificity”. It shows how maintaining a balance in detail and focus across different sections of a research paper can significantly enhance its coherence and relevance. By elucidating the interaction between theory and data in research writing, it provides valuable insights into the nuances of crafting a compelling academic paper.

While the proposed symmetry of specificity framework may not be universally applicable across all types of research, it provides a solid foundation for the development of alternate structures tailored to specific research paradigms. There is ample opportunity for future research to explore adaptations of this model for various types of academic writing, offering a fresh perspective on structuring academic publications and potentially sparking new discussions and innovations in this realm.

This framework can aid both novice and experienced scholars in structuring their research papers effectively. By offering a conceptual roadmap, it guides the writer through the complex process of academic writing, from crafting the methodology and analysis sections to articulating compelling conclusions. Thus, it serves as a useful tool in enhancing the quality and impact of research communication.

This paper presents a unique approach to structuring academic publications that goes beyond the conventional IMRAD model. By offering a theory-based structural model, it contributes to an underexplored area in academic writing and opens up new avenues for pedagogy and practice in research communication.

Loneliness and isolation are on the rise, globally threatening the well-being across age groups; global social distancing measures during the COVID-19 crisis have intensified this so-called “loneliness virus”. The purpose of this paper is to develop an integrative framework and research agenda on the role of companion robots in mitigating feelings of loneliness.

A netnographic analysis of 595 online visual and textual descriptions offer empirical insights about the role of the companion robot Vector during the COVID-19 pandemic.

The contributions of this study are twofold. First, it postulates that companion robots have the potential of mitigating feelings of loneliness (i.e. indicator of well-being). Second, this study contributes to transformative service by developing an integrative framework introducing the roles (personal assistant, relational peer and intimate buddy) that companion robots can fulfill to mitigate feelings of loneliness through building different types of supportive relationships.

The proposed research agenda encourages future service scholars to investigate 1) the role of robots in addressing loneliness, 2) design features that drive adoption of robots, 3) social support for different groups, 4) the operationalization and the measurement of loneliness and 5) an impact analysis of companion robots.

Service providers and policy makers can leverage the insights about how companion robots can help reduce a sense of loneliness.

The integrative framework on loneliness reduction, based on 595 unprompted online contributions issued during the COVID-19 pandemic, offers initial evidence for the impact of companion robots in reducing people's feelings of loneliness.