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Digital platforms for the provision of food information-based services (FISs) represent a consolidated business with increasing revenue streams for entrepreneurs. Such platforms have transformed and clarified the nature of uncertainty and ambiguity inherent in the traditional food sector entrepreneurial processes. Anyway, a clear understanding of the value of digital platforms for FISs is not yet consolidated in the literature. With this paper, the authors try to fill this gap through a critical literature review of scientific research that combines knowledge on food consumer's behavior and user's knowledge behavior.

The authors carried out a critical literature review of scientific research combining knowledge of food consumer's and food information user's behavior. This allowed the identification of the main value components of FISs.

The authors propose a multidimensional framework for modelling the value proposition of digital platforms for FISs. Three main value dimensions have been identified: relevance, credibility, and accessibility. These dimensions concur with the consumer's perceived value of consumers in terms of benefits increase and cost reduction.

The research was intended to shed light on aspects characterizing consumers' perception of food information value. The authors put in evidence that the informational perspective of food communication is under-investigated. This study attempts to provide a holistic overview of the dimensions impacting on consumers' perception of the value of information for food consumers, opening new research perspectives.

The framework represents a tool for positioning food information offerings on the market, with the objective to analyze the value proposition of FISs according to a consumer perspective and to understand gaps of current offering of FISs. Moreover, it may support the design of a new generation of digital platform for food information provision, which would respond to consumers' expectations and information needs, highlighting emerging business opportunities for digital entrepreneurs.

Few research works provide a characterization of value proposition of digital platforms providing food information to consumers. In particular, to date, literature lacks of a holistic overview of the dimensions influencing consumer's perception of the information value of food communications.

This paper aims to examine the association between the perceived values of information (economic, hedonic, functional, psychological) and the actual use of social networking channels (Instagram/Facebook groups/SNS personal profiles or messaging) for seeking information on accommodations.

879 respondents aged 18–55, who travel abroad as individual tourists at least once a year and are responsible for their own accommodation choice, were surveyed.

The study shows that all the values of information are more likely to be provided through posting a question on one's profile/messaging options (i.e. friends and relatives), than through Facebook groups and Instagram. The multivariate findings show that different values are associated with different SNS channel choices for seeking information.

The study provides an innovative approach to the motivations behind the use of different SNS platforms for travel information search by consumers. It offers practical implications, suggesting how to provide the relevant content on each channel.

The study investigates how firm-level governance (FL_G) affects the disclosure of voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness of voluntary risk disclosure (VRD). Specifically, it examines how FL_G shapes the nexus between VRD and firm value.

It uses a sample of non-financial firms from the FTSE350 index listed on the London Stock Exchange between 2010 and 2018. The authors utilise an automated textual analysis technique to code the VRD in the annual reports of these firms. The firm value, adjusted for the industry median, is a proxy for investor response to VRD.

The results suggest that UK firms with significant board independence and larger audit committees disclose more risk information voluntarily. Nevertheless, firms with larger boards of directors and higher managerial ownership disseminate less voluntary risk information. Besides, VRD contains relevant information that enhances investors' valuation of UK firms. These results are more pronounced in firms with higher independent directors, lower managerial ownership and large audit committees.

The study rationalises the ongoing debate on the effect of FL_G on VRD. The findings are helpful to UK policy-setters in reconsidering the guidelines that regulate UK VRD and to the UK investors in considering risk disclosure in their price decisions and thus enhancing their corporate valuations.

It contributes to the risk reporting literature in the UK by presenting the first evidence on the effect of a comprehensive set of FL_G on VRD. Besides, it enriches the existing research by shedding light on the role of FL_G on the informativeness of discretionary risk information in the UK.

Following the growing adoption of social media, many entrepreneurs are launching personal social media channels. This study focuses on the effect of entrepreneurs' shared information on We Media platforms on the value relevance of their earnings.

Using entrepreneurs' We Media data collected from A-share-listed companies on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2018, this study investigates the effect of the data on the value relevance of earnings using the modified Ohlson model. The authors applied textual analysis to retrieve entrepreneurial We Media data acquired manually from Weibo.

We Media platforms can increase the value relevance of earnings. Entrepreneurs can enhance investor trust by establishing social ties with investors. Investors are more likely to recognize earnings information publicized by enterprises, owing to internal consistency. Particularly, value relevance improves significantly with more personal information being posted and more “likes” being acquired on entrepreneurs' We Media accounts. This positive effect is more obvious in privately owned and highly marketized regions.

The findings extend the research on the economic consequences of We Media as an important information channel, enrich the research on the social media posting behavior of entrepreneurs and provide a reference for enterprises to instill trust using new information disclosure methods and for governments to establish a safe internet environment to promote the sustainable development of the capital market.

This study aims to explore the relationship between elderly users' trust in public digital cultural services (PDCS) and their intention to use PDCS, and reveal the factors affecting their intentions from the perspective of trust to make recommendations that will increase their intention to use PDCS.

Combined with the trust building model and social exchange theory, this study constructed a conceptual model of elderly users' intention to use PDCS. Data collected from Chinese elderly users who have reached the age of 60 through questionnaire surveys were tested using the structural equation model with partial least squares. Finally, the authors proposed a model of elderly users' intention to use PDCS.

This study finds that elderly users' trust positively affects their intention to use PDCS from two aspects: service features and user features of PDCS. Concerning the service features, system quality directly affects elderly users' trust in PDCS most significantly, followed by information quality and service reputation. Concerning the user features, perceived value has a higher impact on elderly users' trust than that of service features, and information literacy and information quality directly affect perceived value.

This study adds new knowledge to the users' behavior of PDCS and enriches the prior description of PDCS. The recommendations made in this study provide a series of strategies for practitioners and researchers to improve the elderly users' intention to use PDCS and bridge the silver digital divide, which offers new ideas for improving the efficiency of PDCS.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.

Smart tourism has become an inevitable trend in future tourism development. However, despite significant investment in its technological foundation, little is known about whether and when tourists are willing to be involved in smart tourism. This study explores tourists' willingness to contribute to smart tourism development by empirically examining their intention to share personal information and use smart technology.

Based on construal level theory (CLT), a 2 (far/near spatial distance) × 2 (gain/loss persuasive information frame) × 2 (altruistic/egoistic value orientation) laboratory experiment with different contextual features was designed to examine tourists' willingness to contribute to smart tourism.

Tourists are most willing to share personal information and use smart technologies when spatial distance aligns with information framing, spatial distance aligns with value orientation and information framing aligns with value orientation.

This study provides essential insights for destination management organizations (DMOs) about tourists' perceptions of smart tourism, enabling DMOs to develop more precise marketing strategies to encourage tourists to contribute to smart tourism development and enrich tourists' travel experiences.

This study enriches theoretical knowledge of DMOs' boundaries in encouraging tourists to contribute to smart tourism and provides critical insights into future smart tourism development for researchers and practitioners.

This study aims to assess if the voluntary reporting of adjusted earnings before interest, taxes, depreciation and amortization (EBITDA), a widely used non-generally accepted accounting principles (GAAP) measure, has effects on information asymmetry and value relevance and how the adjustments to GAAP earnings made to derive it contribute to these effects. This study focuses on firms from two countries with contrasting institutional settings, Canada and France.

Relying on multivariate analyses and using Heckman’s procedure to address the sample self-selection issue, this study first estimates the likelihood of a firm to report adjusted EBITDA. Then, this study examines if adjusted EBITDA, as well as the adjustments made to GAAP earnings to derive adjusted EBITDA (adjustments), affect a firm’s information asymmetry and its value. These adjustments are essentially GAAP-grounded items that are discarded by management to derive non-GAAP adjusted EBITDA. The dependent variables are share price volatility, as a proxy for information asymmetry, alongside market-to-book and stock market return as indicators of value.

In terms of the used sample, results suggest that Canadian firms are much more likely to report adjusted EBITDA than French firms. Chief executive officer (CEO) attributes (CEO power) appears to increase such likelihood. Moreover, for both Canadian and French firms, adjusted EBITDA is associated with reduced stock market volatility, an indication of lower information asymmetry, as well as higher market-to-book and returns, suggesting value relevance. The results also indicate that investors view the adjustments to GAAP earnings made by management to derive adjusted EBITDA as not value relevant (similar to noise). The GAAP-grounded elements that management discard to derive adjusted EBITDA actually increase information asymmetry.

This study adds to prior research on the interface between a CEO attributes and governance and non-GAAP reporting. This study also provides evidence that, despite very different institutional settings, non-GAAP reporting conveys relevant information to capital markets’ participants in both France and Canada. Hence, a country’s institutional setting may have a differential impact on the disclosure choice but not on the resulting value relevance of such disclosure. Finally, this study extends the non-GAAP literature by examining the value relevance of a widely used yet under-researched measure, adjusted EBITDA.

This paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the value relevance of the firm's accounting information (book value of shareholders' equity and net income).

The sample for this paper consists of 288 financial institutions listed on the Toronto Stock Exchange (TSX) from 2016 to 2019. Panel regressions have been used in this study.

The findings reveal that compliance with IFRS 7 is positively associated with the firm's market value. After making a classification between high-compliance and low-compliance companies, the authors' results indicate that the compliance level is positively associated with the value relevance of net income. Surprisingly, when examining the value relevance of financial instruments disclosures (FID) supplied after the adoption of IFRS 9, the authors find that book values of shareholders' equity and earnings are not more value relevant in the post-IFRS 9 period.

Given that the authors' analysis has been restricted to the Canadian setting, the regression results might not be generalized for other countries with different capital markets features.

The authors' findings point out that FID can affect investors' decisions as well as their confidence in the companies in which they invest. Hence, the regulatory bodies should gear more efforts to ensure high-compliance levels.

To the best of the authors' knowledge, this research is among the first attempts to investigate whether the new FID (after the adoption of IFRS 9) improves the firm disclosure quality and enhances the value relevance of accounting information.

This study aims to examine the value orientations of New Zealand agribusiness investors and how these orientations influence their reactions to the environmental and social implications of agribusinesses.

In the context of the New Zealand agricultural sector, the views of investors as published in print and broadcast media between 2018 and 2022 are gathered. The study uses qualitative content analysis to analyse the data. The study is based on the value-belief-norm theory.

The study reveals that New Zealand agribusiness investors express concern about the environmental (biospheric) and social (altruistic) impacts of the agribusiness sector, prompting calls for greater transparency, climate adaptation and ethical investment options. Additionally, they actively support local businesses to benefit their communities and preserve cultural heritage. Despite these biospheric and altruistic tendencies, investors also prioritise financial and non-financial interests (egoistic). This highlights a nuanced perspective guiding their investment choices – a balance between self-interest and contributing to the greater good. This signals a shift towards socially and environmentally responsible investment practices driven by multifaceted values.

The findings of this study highlight the role of non-pecuniary motives, like values, in determining the relevance of environmental and social information.

The study’s findings offer insight to agribusinesses on how investors’ value orientations shape their investment decisions. This understanding can guide businesses in framing a reporting strategy that enhances the likelihood of investors perceiving reporting as relevant and persuasive, thereby attracting more investments. In turn, this tailored reporting approach assists investors in making well-informed decisions in assessing the environmental and societal risks of agribusinesses.

The study offers a framework explaining how agribusinesses can increase the likelihood of investors finding firms reporting relevant and persuasive, leading to increased investments in environmentally and socially sustainable practices.