Search results

This paper aims to outline a map of all the research that exists on mobile technology and tourism archived in the two main databases worldwide (Web of Science and Scopus). Accordingly, with the identification of all the scientific articles that deal with both mobile technology and tourism, the authors seek to ascertain the evolution of mobile technology in the tourism sector through the years, countries, universities and authors and determine the various collaborations brought about between authors, universities, institutions and/or companies in various research projects. Finally, it also allows the authors to distinguish the main topics under study within the scope of ‘mobile tourism’.

A mixed methodology has been carried out. The search focused on the principal databases of bibliographic references and citations of periodical publications, such as articles from scientific journals, books and other types of printed material. Once the results were obtained in the respective databases, it was necessary to be able to work with them. In this respect, the authors had to extract the relevant data and dump it in a bibliographic reference manager, for which they chose Mendeley. After this, the tabulation of data was performed in Excel and tables and graphs were created from all the data collected.

The main results obtained and analyzed are the number of articles per year, countries and universities. In the same way, it is interesting to highlight the number of countries and universities that participate in each article under study. On the other hand, an analysis has been carried out regarding the number of articles per author, as well as the topics dealt with in the different articles.

This analysis reveals the role that has been played by mobile phones in tourism since the first scientific article was recorded in 2002. In this regard, in recent years there has been a significant increase in the number of articles, finally resulting in moderate figures in relation to countries (40) and universities (233) that have formed part of the subject matter under study. In contrast to other areas of research in tourism, the relevance of this subject is therefore evident, as is the need for greater background knowledge to establish research models adapted to the new reality of tourism in a world of ever-increasing mobility.

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.

Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).

The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.

This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.

The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.

The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.