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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.

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 article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For this purpose, a survey-based approach was developed with work conducted with property-market professional in the United Kingdom (UK), France, Germany and Sweden to produce a criteria-based tool supporting adaption to changing market circumstances.

The data have been analyzed using statistical analysis. The data's statistical analysis included Cronbach's alpha's application to evaluate the respondents' replies' reliability. A entral tendency test was used to identify the means of relevance of the criteria. The Mann–Whitney U test was used to determine potential material differences between the UK and other countries with Bonferroni corrections applied to minimize type-I errors.

Thirty characteristics have been identified that impact the dynamics of the commercial property market. Their relevance to the commercial property market was determined using a survey. The literature analysis showed that the researchers paid more attention to quantitative criteria and their comparison. The survey showed that the relevance of criteria to the commercial property market dynamics is unequal. However, the survey results showed that it is most important to pay attention to emotional criteria to adapt to uncertainty changing conditions. The problem of the environment has been on the agenda for the last four decades. Therefore, the fact that the results of the study showed that the environmental criteria are the least significant is unexpected.

The study involved economically developed countries of Europe. Extending the study's geographical scope would be valuable in revealing whether the same differences exist in other geographical areas (such as Australia or the USA).

The practical implication of the analysis may be to facilitate the decision-making process of either selecting a country for commercial property investment or selecting the most sensitive and relevant criteria for the decision-making.

Criteria for commercial property market performance which promote successful property investment have been developed. Moreover, the criteria affecting the commercial property market have been weighted by their relevance to the market and their sequence of relevance has been established. And finally, the developed criteria have been placed into five groups that could serve as a foundation for a macro-level assessment of commercial property market dynamics.

In light of the stimulus-organism-response (SOR) theoretical paradigm, this paper explores how information relevance and media richness affect social network exhaustion and, moreover, how social network exhaustion ultimately leads to health anxiety and COVID-19-related stress.

The conceptual model is explicitly analyzed and estimated by using data from 309 individuals of different ages in mainland China. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were utilized to validate the proposed hypotheses through the use of online data.

The findings suggest that information relevance is negatively associated with social network exhaustion. In addition, social network exhaustion is a significant predictor of health anxiety and stress. Furthermore, information relevance and media richness can indirectly influence health anxiety and stress through the mediating effect of social network exhaustion.

Theoretically, this paper verifies the causes and consequences of social network exhaustion during COVID-19, thus making a significant contribution to the theoretical construction and refinement of this emerging research area. Practically, the conceptual research model in this paper may provide inspiration for more investigators and scholars who are inclined to further explore the different dimensions of social network exhaustion by utilizing other variables.

Although social network exhaustion and its adverse consequences have become prevalent, relatively few empirical studies have addressed the deleterious effects of social network exhaustion on mobile social media users’ psychosocial well-being and mental health during the prolonged COVID-19. These findings have important theoretical and practical implications for the rational development and construction of mobile social technologies to cultivate proper health awareness and mindset during the ongoing worldwide COVID-19 epidemic.

This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.

A qualitative methodology was used, involving the administration of open-ended questionnaires to librarians from six selected federal universities located in Southwest Nigeria.

The findings of this research highlight that a significant proportion of librarians are well-acquainted with the relevance of big data and its potential to positively revolutionize library services. Librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.

This study exclusively focuses on the Nigerian context, overlooking insights from other African countries. As a result, it may not be possible to generalize the study’s findings to the broader African library community.

To the best of the authors’ knowledge, this study is unique because the paper reported that librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports provide a suitable context to examine the effectiveness of the impairment process. Due to IFRIC 10 requirements, indeed, managers may have incentives to avoid recognizing impairment losses at the interim reporting date.

The study adopts an archival approach. Based on the traditional Ohlson’s model (1995), it explores the information content of half-yearly impairment losses in the European context over the period 2007–2017.

Findings confirm the relevance of half-yearly reports and suggest that half-yearly impairment losses are significantly associated with stock prices. In particular, investors positively value companies that recognized goodwill impairment losses at the interim reporting date.

The study contributes to the academic debate on goodwill and the effectiveness of the impairment procedure. In particular, it provides empirical evidence on the recognition of goodwill write-offs when it is possible to avoid the impairment test in the absence of indications of impairment.

Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test.

This study provides original empirical evidence on the goodwill impairment test in half-yearly reports, extending previous research that typically examines this issue in annual reports.

There remains a critical issue in sport management scholarship in that the field lacks a well-defined framework for delineating practical implications in research. This research aims to answer the following research questions: (1) What types of practical implications can be identified in sport management research? (2) How can sport management research frame the practical implications of the study in a way that is both theoretically sound and useful for practitioners?

Through a scoping review and within the lens of Jaworski (2011)'s framework for managerial relevance, the study examined 427 articles from European Sport Management Quarterly, Journal of Sport Management and Sport Management Review published between 2000 and 2020.

This study presents a five-pronged framework that identifies target managers, organizational tasks, time horizons, philosophical impact and desired outcomes. Furthermore, the current research offers suggestions for how to present managerial implications in sport management research.

The findings shed light on the managerial relevance of the recent sport management body of work, developing an important framework for practical implications for the field to reflect and incorporate into future studies. With a theoretical understanding of how to frame the practical implications of sport management research, the gap between academia and industry can continue to narrow, and the relevance to the industry may be more pertinent than ever before.

Using a decolonial framework for thinking about knowledge, education and internationalisation, this chapter critically unpacks the historical and contemporary complexities in South African higher education, including the colonial roots of higher education and internationalisation, the Eurocentric hegemony and white domination during colonialism and apartheid, and the lack of epistemic decolonisation in post-apartheid South Africa. The chapter shows how the way internationalisation has been practiced by universities since the end of apartheid has contributed to the maintenance of Eurocentric hegemony and coloniality of knowledge. The chapter highlights the need to rethink, reconceptualise and redefine internationalisation, and unpacks a new definition of internationalisation which takes into consideration historical complexities, contemporary realities and challenges, and the need for epistemic transformation and decolonisation in South African higher education. This is in line with Ngũgĩ wa Thiong’o’s decolonial ‘quest for relevance’ of education and knowledge to the people, places and regions in which universities operate, while looking outwards at the world and critically engaging with the plurality of worldviews, ideas, knowledges and ways of knowing. Such a quest could allow students to critically interrogate and understand their being and place in the world, as well as their relationships and linkages to others around the globe.

Online advertising becomes an essential tool to reach the target audience. One of the most widely used strategies is re-targeting. Firstly, this study explores the impact of ethics, privacy and ads' perceived benefits (ad effectiveness and ad relevance) on consumers' attitudes toward online advertising. Secondly, the study investigates the mediating effect of attitudes toward re-targeting online advertising on consumers' purchase intentions. Finally, the study investigates the moderating effect of the perceived ethicality of re-targeting online advertising on consumers' purchase intentions.

Participants (n = 307) were recruited through an online survey platform (MTurk) in the USA. The sample consisted of 65% male and 35% female respondents. The majority are aged 25–34 years, followed by 35–44 years (20%), 45–54 years (14%), 18–24 years (8%) and 55 years and older (6%).

The results show that ad effectiveness and ad relevance influenced consumers' attitudes toward re-targeting. This study shows that consumers are willing to trade their privacy for better search quality. Moreover, perceptions toward the ethicality of re-targeting ads moderated the relationship between consumers' attitudes and purchase intentions.

This study will make several contributions. First, the study will extend the consequential theory in the context of online advertising. Second, the study will assist companies in using re-targeting strategies. The results will reveal which factor is the most important factor impacting consumers' attitudes toward re-targeting strategies.

This is one of the first few papers investigating consumers' perceptions of the ethicality of re-targeting online advertising.

After reviewing the literature focused on real-world course–client marketing projects as well as the literature regarding teaching entrepreneurial marketing (EM), the current paper assesses a census population (N = 106) of course–client projects selected by the current author via Riipen – an online course–project matching hub – for marketing courses taught from Spring 2018 through Spring 2023. The purpose of this paper is to uncover and explore the degree of EM teaching relevance of said course projects over the five-year span indicated.

All Riipen-sourced course–client projects selected by the current author for marketing courses taught from Spring 2018 through Spring 2023 (N = 106) were reviewed so that broad project-level and firm-level characteristics and trends – especially EM relevance – could be excavated and assessed over the five-year/10-semester span. In addition, an in-depth qualitative primacy-recency/bookend approach was taken with regards to the first semester (Spring 2018) and the most recent semester (Spring 2023).

The main finding is that Riipen-sourced course–client projects exhibited an increasingly high degree of EM relevance between Spring 2018 through Spring 2023. Project representatives at the founder/co-founder level or the equivalent made up only 20% of the pool in Spring 2018 yet constituted slightly over 94% of the pool by Spring 2023. Similarly, whereas only 33% of firms sourced and selected in Spring 2018 were in startup mode, fully 100% of firms selected in Spring 2023 were in startup mode.

The population of 106 Riipen-sourced-and-selected course–client projects do not represent a statistically valid basis for “apples-to-apples” comparisons because: the population of projects was spread across multiple courses and across multiple semesters over a five-year span where many shifts and trends were ongoing – including impacts to course-delivery modality due to COVID-19, and it is likely that unconscious idiosyncratic biases of the current author were operant during selection. Moving forward, researchers are encouraged to pursue questions such as the following: are there statistically significant EM-related learning outcomes that differ for students paired to projects that vary across the preliminary project taxonomy detailed?

Many practical teaching recommendations regarding effective ways to source, select and integrate high-EM course–client projects into otherwise standard-issue marketing courses are made. The paper also serves as something of a primer on how best to source and adapt Riipen marketing projects. Cautionary teaching notes and recommendations based on the current author’s observations are also shared.

Over the course of the five-period (Spring 2018 through Spring 2023), it was observed that a rapidly increasing percentage of firms on the Riipen platform self-identified as female-owned, minority-owned and/or LGBTQ-owned. Similarly, a moderately increasing percentage of marketing projects with “social entrepreneurship” and/or “social impact” and/or “environmental impact” elements were posted to the platform.

To the best of the author’s knowledge, this is the first peer-reviewed journal article to explore the EM value of real-world course–client marketing projects sourced via Riipen.