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The purpose of this study is to examine the relative and the incremental value relevance of book value and earnings in the Australian market in the context of the 2008-2009 global financial crisis (GFC) and the non-crisis period (NCP).

Least square regressions are used to examine the research questions. Changes in the coefficient estimates and the relative explanatory power (adjusted R2) of book value (BV) and earnings between the GFC and the NCP are examined.

The findings suggest that both BV and earnings are value relevant in the Australian market surrounding the GFC. There were structural breaks in the association of BV and earnings with firms’ market value. The value relevance of earnings has increased and that of BV has decreased during the GFC compared to the NCP. During the study period, the explanatory power of earnings was greater than that of the BV.

The single country context examined limits the generalisability of the findings.

The importance of this study lies in its showing the sustained importance of earnings in security valuation even during a period of macroeconomic uncertainty. Australian accounting standards have been shaped by a balance sheet focus. The recent move towards the fair value-based International Financial Reporting Standards (IFRS) has further enhanced the focus on the balance sheet. Nevertheless, the evidence in the present study demonstrates that even for a country with a balance sheet focus, the value relevance of earnings increases during a GFC. Hence, it is the earnings number, rather than the balance sheet, which should receive greater attention from accounting regulators and auditors.

This is the first known study to examine the value relevance of fundamental accounting information, such as BV and earnings, in the context of the 2008-2009 GFC. It extends prior research in the context of the 1997 Asian financial crisis and provides evidence on the impact of a worldwide exogenous shock on the value relevance of BV and earnings from a relatively mature and developed country with different legal, institutional and enforcement backgrounds.

The purpose of this study is to scrutinise individual learning strategies in their workplace when they were experiencing digital innovation. Moreover, the respective enablers and challenges of each category of strategies were explored to conceptualise supporting features needed in the digital learning environment.

This study adopts a qualitative inquiry to understand employees’ workplace learning strategies and the respective enablers, and challenges in each category of strategies. Twenty employees across different industries were interviewed, and a two-cycle inductive coding analysis was adopted to identify the categories of learning strategies.

Four categories of workplace learning strategies were identified: self-driven, social-leveraged, enterprise-oriented and information and technology-enhanced (IT-enhanced) strategies. Enablers and challenges of each category were also presented in this study.

The findings provide insights for individuals to establish a repertoire of learning strategies. The inadequate use of IT-enhanced strategies is additionally addressed.

This study examined workplace learning strategies in the context of digital innovation. Based on the empirical findings and existing literature, this study proposes a framework with the supporting features for a digital learning environment.

The purpose of this paper is to identify the determinants of players’ continuance intentions to play Pokémon GO (PG) and ultimately make in-app purchases, mainly from the perspectives of psychological, social and gaming motivational factors.

The research model was empirically assessed based on 362 validated responses from current players of PG in Malaysia. Analysis was carried out using the partial least squares path modeling method.

The results indicated that enjoyment, network externalities, community involvement and the need-to-collect significantly influence players’ continuance intention. Furthermore, the findings reveal that flow and nostalgia have indirect effects on players’ continuance intention, which in turn significantly influences their purchase intention.

This study provides empirical support for an integrated model for understanding the antecedents of the players’ behavioral intentions that incorporates psychological, social and gaming motivational factors in the context of an augmented reality mobile game.

Numerous electronic word-of-mouth (eWOM) studies have been conducted to examine the effectiveness of persuasive eWOM messages. Despite the impact of eWOM messages in decision-making processes, few researches have directly tested potential antecedents of persuasive eWOM messages among message recipients in social media context. The purpose of this paper is to critically discuss and examine the determinants of persuasive eWOM messages when message recipients intend to accept and use eWOM messages.

The authors reviewed extant literature of eWOM and proposed hypotheses regarding persuasive eWOM messages in social media context. A survey of 78 respondents was conducted and the data were analysed using SmartPLS.

This study found that argument quality, source credibility, source attractiveness, source perception and source style are critical antecedents of persuasive eWOM messages. The PLS results suggested that source credibility (trustworthiness), source perception (usefulness, social ties) and source style (visual cues, number) are main characteristics of credible eWOM messages in relation to users’ intention to accept and use online reviews. The variance of information acceptance and intention to use were also explained in the findings.

This paper identified critical antecedents of persuasive eWOM messages and suggested eWOM messages as a credible source. An integrated conceptual framework was developed to illustrate comprehensive antecedents of persuasive eWOM messages, and the relationships between these messages, information acceptance and intention to use.

The significance of the study is to identify the effectiveness of eWOM messages and its impact on intention to accept and use these messages. Moreover, this study will provide insightful guidelines for marketers with practical implications in approaching emerging markets via eWOM initiatives.

Anthropomorphism in Artificial Intelligence (AI)-powered devices is being used increasingly frequently in consumer-facing situations (e.g., AI Assistants such as Alexa, virtual agents in websites, call/chat bots, etc.), and therefore, it is essential to understand anthropomorphism in AI both to understand consequences for consumers and to optimize firms' product development and marketing. Extant literature is fragmented across several domains and is limited in the marketing domain. In this review, we aim to bring together the insights from different fields and develop a parsimonious conceptual framework to guide future research in fields of marketing and consumer behavior.

We conduct a review of empirical articles published until November 2021 in Financial Times Top 50 (FT50) journals as well as in 41 additional journals selected across several disciplinary domains: computer science, robotics, psychology, marketing, and consumer behavior.

Based on literature review and synthesis, we propose a three-step guiding framework for future research and practice on AI anthropomorphism.

Our proposed conceptual framework informs marketing and consumer behavior domains with findings accumulated in other research domains, offers important directions for future research, and provides a parsimonious guide for marketing managers to optimally utilize anthropomorphism in AI to the benefit of both firms and consumers.

We contribute to the emerging literature on anthropomorphism in AI in three ways. First, we expedite the information flow between disciplines by integrating insights from different fields of inquiry. Second, based on our synthesis of literature, we offer a conceptual framework to organize the outcomes of AI anthropomorphism in a tidy and concise manner. Third, based on our review and conceptual framework, we offer key directions to guide future research endeavors.

Technological advancements have catalyzed disruption in the banking sector. The impact of the metaverse on the banking sector is no exception. In view of this, the current paper aims to provide valuable insights into four key areas (i.e. corporate banking, retail banking, banking employees and public policy) that the metaverse could significantly disrupt.

Insights into four key areas of the banking sector that the metaverse could significantly impact were gathered from various invited contributors.

The invited contributors first introduce the association between their respective key areas with the metaverse. Subsequently, the opportunities and challenges relevant to the key areas were identified. Finally, future research agendas were proposed for the attention of all relevant stakeholders.

The metaverse's impact on key areas of the banking sector is discussed in this paper. Following the metaverse's potentially wide application in the banking sector, insights from the invited contributions offer great value to the relevant stakeholders.

The purpose of this paper is to identify the factors that influence people to play socially interactive games on mobile devices. Based on network externalities and theory of uses and gratifications (U&G), it seeks to provide direction for further academic research on this timely topic.

Based on 237 valid responses collected from online questionnaires, structural equation modeling technology was employed to examine the research model.

The results reveal that both network externalities and individual gratifications significantly influence the intention to play social games on mobile devices. Time flexibility, however, which is one of the mobile device features, appears to contribute relatively little to the intention to play mobile social games.

This research successfully applies a combination of network externalities theory and U&G theory to investigate the antecedents of players’ intentions to play mobile social games. This study is able to provide a better understanding of how two dimensions – perceived number of users/peers and individual gratification – influence mobile game playing, an insight that has not been examined previously in the mobile apps literature.

In recent years, deep learning and extended reality (XR) technologies have gained popularity in the built environment, especially in construction engineering and management. A significant amount of research efforts has been thus dedicated to the automation of construction-related activities and visualization of the construction process. The purpose of this study is to investigate potential research opportunities in the integration of deep learning and XR technologies in construction engineering and management.

This study presents a literature review of 164 research articles published in Scopus from 2006 to 2021, based on strict data acquisition criteria. A mixed review method, consisting of a scientometric analysis and systematic review, is conducted in this study to identify research gaps and propose future research directions.

The proposed research directions can be categorized into four areas, including realism of training simulations; integration of visual and audio-based classification; automated hazard detection in head-mounted displays (HMDs); and context awareness in HMDs.

This study contributes to the body of knowledge by identifying the necessity of integrating deep learning and XR technologies in facilitating the construction engineering and management process.