Search results

This paper aims to examine whether information search frequency of accounting information is related to the explanatory power of accounting information for firm market value. It also examines whether information content and state of nature can have an impact on this relationship.

The paper is an empirical study using Web search volume data collected from Google Trends and financial and market data collected from Compustat.

This paper finds that investors use Web search engines as an alternative way to search for information they need, search frequency of accounting information is positively related to the explanatory power of accounting information for firm market value, the relationship is found differential between statements and categories within a statement depending on the information content and the relationship is found stronger during economic upturns.

This paper examines 59 accounting items that are cross-firm commonly reported and that have data availability in Compustat. The external validity might be an issue.

This paper is of interest to standard setters, corporate management and academics who wish to understand and improve the value of accounting information in the capital market.

This paper is the first study which provides a comprehensive examination of the impact of investors’ information search volumes on the explanatory power of accounting information. It is also the first paper that intrudes Google Trends search volume data into accounting research.

The purpose of the current study is to theorize and apply a socio-technological model – the powerful influence of social determinants in conditioning the effects of information attention on social outcomes. Fundamentally, this study is motivated by the idea that the social determinants of information flow can be used as a predictive tool to inform public socio-policy decisions.

This study draws upon digital disparity literature and uses publicly available Google search queries in exploring online information attention and its relationships to the HIV/AIDS diffusion in US cities. This study’s secondary data collected from extant sources is used to draw attention to a holistic urban ecology under which online search attention represents the variation of information access at the aggregate level.

The main finding shows that online information attention, as indicated by search trend, is far from being a simple predictor, but operates in complex interactions with existing social environments. A bivariate correlation between AIDS information search and AIDS diffusion rate was found to be significant. However, predictive multivariate models displayed robust effects of social contextual variables, such as income level and racial composition of cities, in moderating the effect of online search information flow.

The importance of these insights is discussed for reducing socio-health disparities at the macro-social level, and policymakers and health administrators are recommended to incubate supportive online infrastructure as an effective preventive measure at the time of a crisis.

The unique contribution of this study is the premise that looks at the aggregate-ecological contour of cities within which the potential benefits of information occur, instead of examining the isolated function of mediated information per se. In this vein, online information search, in lieu of the exposure to mass media message that is often measured via self-reported items, is a particularly unique and fruitful area of future inquiry that this study promotes.

This paper aims to study the following two questions. Do earnings announcements stimulate investors to participate in online discussions? Does online investment forum participation affect the market’s reaction to earnings news?

The authors collect all the online posts, which were related to the internet service companies and posted in a Chinese financial forum, guba.eastmoney.com (Guba), during the period between June 30, 2008 and December 31, 2015. Multiple linear regression analysis is used to test the questions.

The study finds that the earnings announcements induce online discussion. In addition, before the earnings announcement, online posting activity does not affect earnings response coefficient but can weaken the positive association between the magnitude of the upcoming earnings surprise and abnormal trading volume. In contrast, after the earnings announcement, online forum participation can facilitate the incorporation of earnings surprise into the price.

This study contributes to the literature studying the impact of social media on market reaction to earnings news by providing evidence that the price discovery process can be affected by the online investment forum. Several policy implications are also provided.

This study aims to map the information landscape as it unfolds to users when they search for health topics on general search engines. Website sponsorship, platform type and linking patterns were analysed in order to advance the understanding of the provision of health information online.

The landscape was sampled by ten very different search queries and crawled with VOSON software. Drawing on Roger's framework of information politics on the web, the landscape is described on two levels. The front-end is examined qualitatively by assessing website sponsorship and platform type. On the back-end, linking patterns are analysed using hyperlink network analysis.

A vast majority of the websites have commercial and organisational sponsorship. The analysis of the platform type shows that health information is provided mainly on static homepages, informational portals and general news sites. A comparison of ten different health domains revealed substantial differences in their landscapes, related to domain-specific characteristics.

The size and properties of the web crawl were shaped by using third party software, and the generalisability of the results is limited by the selected search queries. Further research exploring how specific characteristics of different health domains shape provision of information online is suggested.

The demonstrated method can be used by organisations to discern the characteristics of the online information landscape in which they operate and to inform their business strategies.

The study examines health information landscapes on a large scale and makes an original contribution by comparing them across ten different health domains.

This study aims to present a state-of-the art review on information and communication technology (ICT) research in hospitality and tourism published between 2014 and 2017.

A total of 288 full-length articles from eight top-tier hospitality and tourism journals were gathered by harnessing a systematic literature search approach. Subsequently, the authors used a qualitative content analysis to review, analyse and assign all included articles into a framework with six consumer-related and five supplier-related research streams.

In terms of volume (i.e. the amounts and ratios of ICT research in top-tier journals by publication year) and variety (i.e. the diversity of research topics), a significant progression of ICT research in hospitality and tourism is observed. However, some old and new knowledge gaps are still inadequately addressed, thus requiring scholars and practitioners to conduct additional research in the future.

The accumulation of knowledge and actionable clues in this study is expected to keep practitioners updated with the overwhelming volume of ICT research.

This study contributes to the literature by accelerating the accumulation of knowledge on research topics and setting forth an agenda for future research. The findings also complement prior literature reviews by providing an overview of how knowledge on ICT research in hospitality and tourism has progressed since 2014.

Documentation is a practice concerned with all the processes involved in transferring documents from sources to users. The volume and variety of documents are immense, and consequently procedures of handling them are often pragmatic. Nevertheless, principles emerge that may be applied in practice. It is these principles that we may call ‘concepts of documentation’.

This paper aims to examine the effects of investor sentiment on the development of the real estate corporate bond market in Vietnam.

The research uses an autoregressive distributed lag (ARDL) model with quarterly data. Additionally, the study employs Google Trends search data (GVSI) related to topics such as “Real Estate” and “Corporate Bond” to construct a sentiment index.

The empirical outcomes reveal that real estate market sentiment improves the growth of the real estate corporate bond market, while stock market sentiment reduces it. Also, there is evidence of a long-run negative effect of corporate bond market sentiment on the total value of real estate bond issuance. Further empirical research evidences the short-term effect of sentiment and economic factors on corporate bond development in the real estate industry.

Due to difficulties in collecting data, this paper has the limited sample of 54 valid quarterly observations. Moreover, the sentiment index based on Google search volume data only reflects the interest level of investors, not their attitudes.

These results yield important implications for policymakers in respect of strengthening the corporate bond market platform and maintaining stability in macroeconomic and monetary policies in order to promote efficient and sustainable market development.

The study offers some suggestions for regulators and governments to improve the real estate corporate bond market.

This is the first quantitative study to examine the effect of sentiment factors on real estate corporate bond development in Vietnam.

This paper aims to improve post‐earthquake reconnaissance (PER) and online sharing of scientific and engineering information from earthquakes and natural disasters by taking full advantage of recent advances in information technologies, global positioning systems (GPS) and digital cameras.

Based on more than ten years of experience, this paper reviews the evolution of post‐earthquake reconnaissance after earthquakes in Japan, Turkey, Taiwan, India and China. In the anticipation of an explosion of information in this field, it proposes virtual earthquakes as a means to organise information collected from the metadata embedded in digital pictures.

Post‐earthquake reconnaissance has improved our knowledge of earthquakes in engineering and science. It has rapidly evolved with advances in GPS, digital cameras and web technologies. PER should now exploit the benefits of metadata embedded in photos. By attaching information to photo files, embedded metadata have the potential of automating and scaling up PER dataflow. Embedded metadata may lay the foundation of virtual earthquakes and involve the public in collecting scientific and engineering data.

The paper introduces the use of embedded metadata in the field of post‐earthquake reconnaissance for sharing of scientific and engineering data. The paper also contributes to building virtual earthquakes for visualising and understanding earthquake damage and other disasters affecting people and the built environment.

This study aims to compare the rating dynamics of the same hotels in two online review platforms (Booking.com and Trip Advisor), which mainly differ in requiring or not requiring proof of prior reservation before posting a review (respectively, a verified vs a non-verified platform).

A verified system, by definition, cannot host fake reviews. Should also the non-verified system be free from “ambiguous” reviews, the structure of ratings (valence, variability, dynamics) for the same items should also be similar. Any detected structural difference, on the contrary, might be linked to a possible review bias.

Travelers’ scores in the non-verified platform are higher and much more volatile than ratings in the verified platform. Additionally, the verified review system presents a faster convergence of ratings towards the long-term scores of individual hotels, whereas the non-verified system shows much more discordance in the early phases of the review window.

The paper offers insights into how to detect suspicious reviews. Non-verified platforms should add indices of scores’ dispersion to existing information available in websites and mobile apps. Moreover, they can use time windows to delete older (and more likely biased) reviews. Findings also ring a warning bell to tourists about the reliability of ratings, particularly when only a few reviews are posted online.

The across-platform comparison of single items (in terms of ratings’ dynamics and speed of convergence) is a novel contribution that calls for extending the analysis to different destinations and types of platform.