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The purpose of this paper is to provide a new and useful formulation of relevance.

This paper is formulated as a conceptual argument. It makes the case for the utility of considering relevance to be function of use in creative processes.

There are several corollaries to formulating relevance as a function of use. These include the idea that objects by themselves cannot be relevant since use assumes interaction; the affordances of objects and how they are perceived can affect what becomes relevant but are not in themselves relevant; relevance is not an essential characteristic of objects; relevance is transient; potential relevance (what might be relevant in the future) can be distinguished from what is relevant in use and from what has been relevant in the past.

The paper shows that its new formulation of relevance brings improved conceptual and terminological clarity to the discourse about relevance in information science. It demonstrates that how relevance is articulated conceptually is important as its conceptualization can affect the ways that users are able to make use of information systems and, by extension, how information systems can facilitate or disable the co-production of creative outcomes. The paper also usefully expands investigative opportunities by suggesting relevance and creativity are interrelated.

This study investigates the efficiency of value relevance and faithful representation when stock market price derivates from its firm value to the investigated IT companies listed in FTSE Taiwan 50. The empirical investigation reveals one financial indicators: Return on equity (ROE) has explanatory ability among seven financial indicators, earnings per share (EPS), book value (BV), dividend yield (Div.), price–earnings ratio (P/E), ROE, return on assets (ROA), and return on operating asset (ROOA) to both sampled companies, United Microelectronics Corporation, UMC, (2303) and Taiwan Semiconductor Manufacturing Company Limited, TSMC, (2330). Furthermore, the empirical results indicate that the higher order moments, skewness and kurtosis, of price deviation do not provide a reliable prediction or explanatory power for stock price trends.

This study aims to explore what characteristics contribute to the definition of relevance in business-to-business (B2B) marketing research and how/why different strands of B2B marketing maintain or lose their relevance.

This study is conceptual. It adopts a performative-phenomenal standpoint for B2B marketing research and approaches relevance through the concept of episteme, which is considered pivotal for understanding this phenomenon.

This study proposes four axioms that define the characteristics of relevance in B2B marketing research and discusses their implications for scholars and practitioners. Consequently, an action plan for revitalizing B2B marketing research is developed, comprising learning and temporal dimensions, resulting in nine different relevance types.

The central argument put forward in this study is that different research strands of B2B marketing have deeply rooted epistemic underpinnings that influence their interpretation of relevance. Consequently, fostering dialogue between practitioners and scholars is considered necessary to sustain relevance in B2B marketing research. B2B scholars are urged to think beyond their subspecialized silos and acknowledge how the business environment and the various strands of B2B marketing congruently shape B2B marketing relevance, while also embracing research methods that bring them closer to business practice.

Marketing practitioners and academics continue to drift apart. This study puts forward three recommendations to bring marketing academics and practitioners closer together.

The study contributes to the B2B marketing literature by grappling with the theory-praxis gap and critically exploring what constitutes relevance in B2B marketing research.

This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance.

This study applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries to analyse data of 510 companies belonging to the environmental, social and governance (ESG) index between 2010 and 2022.

A significant positive relationship was found between audit quality and value relevance. The results also suggest that IR has significant explanatory power on value relevance, and that business ethics moderate the relationship between IR and value relevance in European ESG firms.

Managers will see IR, business ethics and audit as a business strategy with incremental market value. In this regard, this study tried to provide insights and managerial solutions for managers of international companies to improve their strategy by drawing on the social, moral and business ethics approach. This finding will improve the informational relevance for investment opportunities, thus resulting in improved business performance.

To the best of the author’s knowledge, this is the first study to investigate the moderating role of business ethics in the relationship between IR and value relevance. This paper fulfils a recognised need to study the influence of audit quality on investor decisions. Furthermore, the contribution of this study could be observed in the fact that the market value analysis differs between the contractual and the business ethics approaches. Also, including a moderating variable in the explanation and determination of value relevance remains somewhat underexplored.

The study aims to examine the indirect relationships via application (app) brand self-relevance emotions and self-relevance that underlie the relationships between perceived value of mobile apps and (brand) love with respect to mobile apps. The study further investigates the moderating role of user–app relationship duration in the formation process of brand love for mobile apps from a dynamic and long-term perspective.

A multiple moderated-mediation model is developed and empirically tested with a sample of 396 users of popular Chinese mobile educational apps.

The study reveals that utilitarian value exhibits positive indirect relationships with brand love for mobile apps through increased positive self-relevance emotions. All three types of perceived value of mobile apps (utilitarian, hedonic and social) affect app brand love positively via self-relevance. These three types of perceived value were found to be serially linked to brand love through self-relevance and self-relevance emotions. Furthermore, empirical evidence is found for the moderating effects of user–app relationship duration.

By testing mechanisms simultaneously in an integrative model, this study investigates the reasons for app brand love that attract a user into a lasting relationship with an app and extends knowledge of the app brand love building process in inducing strong and positive brand–self connections. Our study also makes practical contributions by offering insights into delivering the most desired benefits to mobile app users according to different contextual conditions, in order to attract and retain users in a more cost-effective manner.

This study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance changes after International Financial Reporting Standards (IFRS) adoption and subsequent local reforms.

The study relies on a data set of 567 firm-year observations (2001–2018) and the Ohlson valuation model to investigate value relevance after IFRS adoption, the implementation of institutional reforms and enforcement reforms.

Firstly, the authors find support for a rise in the combined value relevance of earnings and book value, albeit that book value significantly contributes to changes over time. The findings highlight the combined importance of IFRS adoption with institutional and enforcement reforms to improve value relevance. Secondly, the authors do not find evidence of a shift in value relevance between earnings and book value. Third, the cash flow model reveals a higher level of significance relative to the earnings model.

The authors extend the value relevance literature in the context of African developing countries. The present findings underpin the need for a reinforcing of relevant institutional and enforcement frameworks to ensure the benefits of IFRS adoption materialise. The findings also offer a contribution of how developing countries’ experience IFRS post-adoption while adding to the dearth of studies analysing IFRS enforcement practices.

The study aims to investigate the Shari’ah governance quality effectiveness, at the bank and national levels, on the value relevance of Islamic banks’ (IBs’) earning per share and book value per share.

Quantitative analyses are conducted using a panel of 40 listed IBs from 12 countries during 2012–2019. Data were retrieved from the Refinitiv Eikon database and banks’ annual reports.

The findings suggest that Shari’ah supervisory boards’ attributes negatively influence the value relevance of accounting information while the internal procedures positively impact it. The results also provide evidence of a complementary effect between Shari’ah governance mechanisms at the bank and national levels on the value relevance of accounting information.

IBs’ boards and managers need to be more aware of the role of Shari’ah governance and its impact on value relevance. The observed complementarity between Shari’ah governance systems at the bank and national levels may incite regulators to include comprehensive Shari’ah governance regulations in their best practices. Strengthening collaboration between regulators and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is also required to create an enabling environment for investors to rely on the AAOIFI accounting standards in their investment decision-making process.

Existing studies tend to ignore the effectiveness of Shari’ah governance quality at the bank level on value relevance. There is a similar lack of empirical research on the effectiveness of the centralized Shari’ah governance scheme on accounting issues.

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 the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of accounting numbers.

The authors examine a sample of non-financial firms listed on the Belgrade Stock Exchange from 2005 to 2018 and use three regression models – price, return and differenced.

The authors find evidence that accounting earnings are more value relevant than cash flows. The authors also find negative relation of earnings changes with stock returns and argue that this is due to the lower persistence of negative earnings levels and changes. Finally, the authors find that the value relevance of accounting information in Serbia increases after the improvements in capital market regulation.

Given the empirical focus on a transition economy, the widespread applicability of the study is limited. The findings, however, call for more research on transition economies to better understand the functioning of capital markets and the way information from financial statements is incorporated into stock prices.

The results imply that policymakers in transition economies should improve the accounting and capital market regulation to provide better investor protection and to improve the capital market conditions.

The authors add to knowledge about the value relevance of accounting information in emerging and transition economies. The results could be of interest to standard setters in their efforts to better understand and improve the quality of accounting information in emerging and transition economies.

The purpose of this study is to test the relationship between mall relevance dimensions [(functional relevance (FNR), symbolic relevance (SYR), social relevance (SOR) and environmental relevance (ENR)] and shoppers' well-being (SWB), which in turn influences mall loyalty (ML). In addition, this study aims to investigate the moderating effect of social media celebrities (SMCs) on the association between SWB and ML.

A mall intercept survey was used to collect responses from mall shoppers. The authors received 426 valid responses from mall shoppers in Pakistan's three metropolitan cities (i.e. Karachi, Lahore and Islamabad). To test the hypotheses, partial least squares structural equation modelling (PLS-SEM) was used.

Findings reveal that FNR, SYR, ENR and SOR significantly and positively influence SWB. Similarly, SWB significantly affects ML. Moreover, SMCs moderate the positive relationship between SWB and ML.

This study is one of the pioneer studies examining mall relevance dimensions on SWB. In addition, this study contributes to the retailing literature by testing the moderation effect of SMCs on the relationship between SWB and ML. Likewise, this study provides insights for mall administration to focus on mall relevance in terms of FNR, SYR, ENR and SOR to enhance the current and prospects' SWB. Next, SMCs play a key role in enhancing SWB and ML.