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The concept of “regenerative business” is thriving in current business literature. The present study seeks to contribute to the current academic debate by investigating the nature and scope of regenerative hospitality, here seen as a steppingstone of regenerative tourism.

Exploratory in nature and with the goal of understating the nature and scope of regenerative hospitality, nineteen semi-structured interviews with academics, consultants and self-proclaimed regenerative hoteliers were conducted.

Results provide a regenerative hospitality framework to move from the current sustainability paradigm towards local and systemic regenerative approaches in hospitality by applying place and people intelligence.

This research contributes to the current academic debate about the future of travel, particularly focussing on the future of hospitality in relation to the multidisciplinary field of regenerative economy. Particularly, the paper has been designed to contribute to the current discussion in the Journal of Tourism Futures about the transformation and regenerative future of tourism.

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.