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This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.

The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.

The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.

While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.

In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.

The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.

We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.

As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.

Data-driven marketing is replacing conventional marketing strategies. The modern marketing strategy is based on insights derived from customer behavior information gathered from their facial expressions and neuro-signals. This study explores the potential for face recognition and neuro-marketing in modern-day marketing.

The study conducts an in-depth examination of the extant literature on neuro-marketing and facial recognition marketing. The articles for review are downloaded from the Scopus database, and PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) is then used to screen and choose the relevant papers. The systematic literature review method is applied to conduct the study.

An extensive review of the literature reveals that the domains of neuro-marketing and face recognition marketing remain understudied. The authors’ review of selected papers delivers five neuro-marketing and facial recognition marketing themes that are essential to modern marketing concepts.

Neuro-marketing and facial recognition marketing are artificial intelligence (AI)-enabled marketing techniques that assist in gaining cognitive insights into human behavior. The findings would be of use to managers in designing marketing strategies to enhance their marketing approach and boost conversion rates.

The uniqueness of this study lies in that it provides an updated review on neuro-marketing and face recognition marketing.

This study aims to identify user perception of different qualities of optical character recognition (OCR) in texts. The purpose of this paper is to study the effect of different quality OCR on users' subjective perception through an interactive information retrieval task with a collection of one digitized historical Finnish newspaper.

This study is based on the simulated work task model used in interactive information retrieval. Thirty-two users made searches to an article collection of Finnish newspaper Uusi Suometar 1869–1918 which consists of ca. 1.45 million autosegmented articles. The article search database had two versions of each article with different quality OCR. Each user performed six pre-formulated and six self-formulated short queries and evaluated subjectively the top 10 results using a graded relevance scale of 0–3. Users were not informed about the OCR quality differences of the otherwise identical articles.

The main result of the study is that improved OCR quality affects subjective user perception of historical newspaper articles positively: higher relevance scores are given to better-quality texts.

To the best of the authors’ knowledge, this simulated interactive work task experiment is the first one showing empirically that users' subjective relevance assessments are affected by a change in the quality of an optically read text.

The purpose of this paper is to draw attention to energy communities (ECs) in the tourism domain as voluntary initiatives combining noncommercial aims with environmental and social community objectives. ECs offer a range of potential benefits for local communities, tourism providers and destinations, including reduced energy costs, enhanced sustainability practices and a unique selling point for attracting environmentally conscious tourists.

This perspective paper uses a narrative literature review of academic papers, the primary European Union legislation relevant to ECs and online articles to provide an analysis of the current landscape.

This paper presents the typical benefits, categorized into financial, social and environmental, members of ECs can experience. Highlights include the possible functions of ECs for tourism providers and destinations. In addition to reinforcing sustainable practices, ECs create opportunities for regional value creation, exerting a strong potential to influence destination development. They can become an integral part of governing tourism destinations, driving green social innovation and contributing to tourism branding.

This paper provides early recognition and a clear articulation of the benefits and possible functions ECs offer to the tourism domain. By highlighting their potential positive impact on the environment, society, tourism businesses and policy, this research encourages further investigation in this field.

这篇观点论文的目的是引起人们对能源社区（ECs）在旅游领域的关注。能源社区是将非商业目标与环境和社区目标相结合的自发组织。ECs为当地社区、旅游供应商和旅游景点提供了一系列潜在好处, 包括降低能源成本、增强可持续发展的实践, 以及吸引有环保意识游客的独特卖点。

这篇观点论文提供叙事性文献综述, 涵盖了学术论文, 与ECs相关的主要欧联立法, 和网上对当前相关情况的分析文章。

本文介绍了ECs会员可能经常体验到的好处, 分为财务、社会和环境类别。重要的结果包括ECs对旅游供应商和景点来说的潜在功能。除了加强可持续发展实践外, ECs还为区域经济发展带来了机会, 具有强大的影响当地发展的潜力。它们可以成为管理旅游目的地的一个重要部分, 推动绿色社会创新并有助于旅游品牌推广。

本文是较早认识到并清晰阐述了ECs为旅游领域提供的好处和可能的功能。通过强调它们对环境、社会、旅游企业和政策的潜在积极影响, 这项研究鼓励未来更多的研究对这一领域的进一步探讨。

El propósito de este artículo de perspectiva es destacar el papel de las Comunidades Energéticas (CE) en el campo del turismo como iniciativas voluntarias que combinan fines no comerciales con objetivos comunitarios ambientales y sociales. Las CE ofrecen una variedad de beneficios potenciales para las comunidades locales, los proveedores turísticos y los destinos turísticos, incluyendo la reducción de costes energéticos, la mejoras en las prácticas de sostenibilidad y una propuesta única de venta para atraer a turistas concienciados del medio ambiente.

Este artículo de perspectiva utiliza una revisión narrativa de la literatura académica, la principal legislación de la Unión Europea relativa a las CE y artículos online para proporcionar un análisis del panorama actual de las CE.

Este artículo presenta los principales beneficios que los miembros de las CE pueden experimentar en las categorias financieras, sociales y ambientales. Se destacan las posibles funciones de las CE para los proveedores turísticos y los destinos turísticos. Además de reforzar las prácticas sostenibles, las CE crean oportunidades para la creación de valor regional, ejerciendo un marcado potencial para influir en el desarrollo de los destinos. Éstas pueden convertirse en una parte integral de la gobernanza de los destinos turísticos, impulsando la innovación social verde y contribuyendo a la marca turística.

Este artículo ofrece un reconocimiento temprano y una articulación clara de los beneficios y posibles funciones que las CE ofrecen al ámbito del turismo. Al resaltar su potencial impacto positivo en el medio ambiente, la sociedad, las empresas turísticas y la política, este estudio impulsa una mayor investigación en este campo.

Knowledge management (KM) is an important topic in the age of big data, and this study adds to the existing body of literature by providing a novel KM perspective on the technological phenomenon of artificial intelligence (AI). This study aims to discover how AI might facilitate knowledge-based business-to-business (B2B) marketing. In this chapter, the authors take a close look at the building blocks of AI and the relationships between them. Future research directions and also the effects of the various market information building components on B2B marketing are discussed. The study’s approach is theoretical; it tries to provide a framework for characterising the phenomenon of AI and its constituent parts. Additionally, this chapter provides a methodical analysis of the three categories of market information crucial to B2B marketing: knowledge of customers, knowledge of users, and knowledge of external markets. This research looks at AI through the lens of the conventional data processing framework, analysing the six pillars upon which AI systems are founded. It also explained how the framework’s components work together to transform data into actionable information. In this chapter, the authors will look at how AI works and how it can benefit B2B knowledge-based marketing. It’s not aimed at AI experts but rather at general marketing managers. In this chapter, the possible effects of AI on B2B marketing are discussed using examples from the real world.

Crowdfunding (CF) has become an increasingly popular means of financing for entrepreneurs and has attracted significant attention from both researchers and practitioners in recent years. The purpose of this study is to investigate the core content and knowledge diffusion paths in the CF field. Specifically, we aim to identify the main topics and themes that have emerged in this field and to trace the evolution of CF knowledge over time.

This study employs co-word clustering and main path analysis (MPA) to examine the historical development of CF research based on 1,528 journal articles retrieved from the Web of Science Core Collection database.

The results of the analysis reveal that CF research focuses on seven themes: sustainability, entrepreneurial finance, entrepreneurship, fintech, social entrepreneurship, social capital, and microcredits. The analysis of the four main paths reveals that equity CF has been the dominant topic in the past years. Recently, CF research has tended to focus on topics such as fintech, the COVID-19 pandemic, competition, Brexit, and policy response.

To the authors' best knowledge, this is the first attempt to explore knowledge diffusion dynamics in the CF field. Overall, the study offers a structure for analyzing the paths through which knowledge is diffused, enabling scholars to effectively manage a large volume of research papers and gain a deeper understanding of the historical, current, and future trends in the development of CF.

The years following the 9/11/2001 terrorists attacks saw a marked increase in community and hospital emergency preparedness, from communications across community networks, development of policies and procedures, to attainment and training in the use of biological warfare resources. Regular drills ensured emergency and health care personnel were trained and prepared to address the next large-scale crisis, especially from terrorist and bioterrorist attacks. This chapter looks at some of the more familiar global health issues over the past two decades and the lessons learned from hospital responses to inform hospital management in preparation for future incidents.

This study is a narrative review of the literature related to lessons learned from four major events in the time period from 2002 to 2023 – SARS, MERS, Ebola, and COVID-19.

The initial search yielded 25,913 articles; 57 articles were selected for inclusion in the study.

Comparison of key issues and lessons learned among the four major events described in this article – SARS, MERS, Ebola, and COVID-19 – highlight that several lessons are “relearned” with each event. Other key issues, such as supply shortages, staffing availability, and hospital capacity to simultaneously provide care to noninfectious patients came to the forefront during the COVID-19 pandemic. A primary, ongoing concern for hospitals is how to maintain their preparedness given competing priorities, resources, and staff time. This concern remains post-COVID-19.