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Open Access
Article
Publication date: 27 October 2023

Ilkka Tapani Ojansivu

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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

Originality/value

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.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 20 March 2023

Sarah Chehade and David Procházka

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.

2079

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 25 February 2020

Dagwom Yohanna Dang, James Ayuba Akwe and Salisu Balago Garba

Credit relevance of financial reporting can be influenced by change in financial reporting framework. This study aims to examine the effect of mandatory international financial…

2002

Abstract

Purpose

Credit relevance of financial reporting can be influenced by change in financial reporting framework. This study aims to examine the effect of mandatory international financial reporting standards (IFRS) adoption on credit relevance quality of financial reporting of deposit money banks (DMBs) in Nigeria.

Design/methodology/approach

This study uses difference-in-differences (D-in-D) design for its modelling. Panel data regression analysis based on the D-in-D model is used in analysing the data collected from secondary sources.

Findings

The findings of this study are that based on the D-in-D approach, there is a significant and positive effect of mandatory IFRS adoption on credit relevance quality of financial reporting of DMBs in Nigeria, and that there is also a significant difference in the credit relevance quality of financial reporting of mandatory adopting banks in the post-mandatory IFRS adoption period compared to pre-mandatory IFRS adoption period.

Research limitations/implications

To the best of this study's review, there is inadequacy of literature within the credit relevance research in Nigeria. In the light of this, this study intends to fill the gap.

Practical implications

This study is specifically important to regulatory authorities, both primary and secondary regulators. Specifically, this study has implications in the regulatory roles of Central Bank of Nigeria (CBN) and Financial Reporting Council of Nigeria (FRC). However, the study recommends that regulatory authorities should encourage DMBs to avail their financial reports annually to credit rating agencies (local and international) for proper evaluation for subsequent ratings.

Originality/value

The peculiarities in this study, that is the utilisation of the D-in-D design and the use of credit relevance metric as the dependent variable, made this study important and novel to push the frontier of existing knowledge.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 26 April 2018

Antti Mikael Rousi, Reijo Savolainen, Maaria Harviainen and Pertti Vakkari

The purpose of this paper is to elaborate the picture of situational relevance of music information from a performing musician’s point of view by delving into its diverse layers…

2045

Abstract

Purpose

The purpose of this paper is to elaborate the picture of situational relevance of music information from a performing musician’s point of view by delving into its diverse layers within the context of Doctor of Music students’ information seeking.

Design/methodology/approach

Music-related information is approached through six modes that categorize music information sources based on their levels of abstraction. Situational relevance of the modes of music information is examined in relation to the situational requirements of accomplishing a dissertation on music task consisting of both a series of concerts and a written thesis. The empirical material was collected by interviewing Finnish doctoral students in the field of music performance.

Findings

A set of situational relevance types related to each mode of music information were identified. As a whole, the differences between the perceived importance of the modes varied a little.

Research limitations/implications

The goal of the present paper is not to create a generalizable list of situational relevance types suggested by modes of music information, but to show that the modes may suggest diverse situational relevance types of their own when evaluated by performing musicians.

Originality/value

The present paper provides a rare account on performing musicians’ vocational and school-related information seeking. For studies of music information retrieval, the present paper offers new contextual facets explaining why diverse music information could be relevant to musicians. For studies of music-related information seeking, the present study offers new insights on why performing musicians have information needs regarding certain types of music information sources.

Details

Journal of Documentation, vol. 74 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 28 June 2019

Waqas Bin Khidmat, Man Wang and Sadia Awan

The purpose of this paper is to investigate the value relevance of Research and development (R&D) and free cash flow (FCF) in an efficient investment setup. Most importantly, this…

3535

Abstract

Purpose

The purpose of this paper is to investigate the value relevance of Research and development (R&D) and free cash flow (FCF) in an efficient investment setup. Most importantly, this paper examines whether the value relevance of R&D and FCF is associated with life cycle stages. Furthermore, this paper reports whether the market response to R&D and FCF is different in competitive market as compared to the concentrated market.

Design/methodology/approach

The analysis is based on the Ohlson (1995) model for the determination of value relevance of earnings and book value. Capitalized R&D and FCF data comprising of the Chinese A-listed firms from the year 2008 to 2016 are selected for this study. Following Anthony and Ramesh (1992), the authors divided the firm life cycle into different stages. HHI index is used to measure the product market competition.

Findings

The main result shows that R&D and FCF are value relevant in Chinese A-listed firms. The impact of R&D and FCF on the value relevance of earnings and book value is also positive and significant. The findings of the effect of R&D and FCF on the value relevance of accounting information signify that the information content (R2=0.46) of the mature stage is higher than that of the growth and stagnant stage. The explanatory power measured by R2 value for competitive industries (0.47) is much higher than the concentrated industries (0.33).

Research limitations/implications

Despite taking into account all the possible available variables, there are few limitations of the study. This study only studies the effect of EPS, BPS, R&D and FCF on the value relevance of accounting information. Other determinant such as size, growth, leverage and firm age is ignored. Since the R&D expenditure is discretionary, therefore the findings cannot be generalized to all the sectors. A sector wise comparative study can be done in future, to understand the differences in the information contents of R&D and FCF. Also, the tax effect of R&D is ignored in this study. For future call, the value relevance of tax effect on R&D can be explored.

Practical implications

The investors can now determine the present value of all the future cash flows of investing activities. The results of the study are significant for the Chinese investors who should incorporate the R&D and FCF along with investment efficiency. The investors should keep in mind the life cycle stage while investing in a certain stock. The competitive markets have more information content than the concentrated markets. The corporate managers can benefit from this study while issuing new shares. The market responds positively to the stock having investment efficient R&D and FCF investment. For the policy implication perspective, the security market regulator should devise the effective pro-effective product market regulations.

Originality/value

The contribution of this study is manifold. First, according to the authors’ knowledge, this is the first study that incorporates investment efficiency with R&D and FCF and explores its effect on the value relevance of accounting information. Second, the impact of R&D on the value relevance is studied by numerous researchers (Lev and Sougiannis, 1996; Han and Manry, 2004). Similarly, FCF-agency cost effect has also been investigated by (Rahman and Mohd-Saleh, 2008; Chen et al., 2012) but the value relevance of R&D and FCF during different life cycle stages still needs to be answered. Finally, this study also tries to answers the question if the market response to R&D and FCF is different in a competitive market as compared to the concentrated market.

Details

Asian Journal of Accounting Research, vol. 4 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 29 July 2019

Antti Mikael Rousi, Reijo Savolainen and Pertti Vakkari

The purpose of this paper is to elaborate the picture of situational relevance by examining how modes of music information are viewed as situationally relevant at different stages…

1774

Abstract

Purpose

The purpose of this paper is to elaborate the picture of situational relevance by examining how modes of music information are viewed as situationally relevant at different stages of information-seeking processes among music students.

Design/methodology/approach

Empirical data of the present longitudinal study were collected in two phases by utilizing questionnaire and interview methods. Informants comprised of 14 university-level music students representing the fields of music performance, music education and music theory and composition. Modes of music information were approached through the information typology presented by Rousi, Savolainen and Vakkari.

Findings

The findings indicate that not only the modes of music information were seen as situationally relevant for different reasons by the three participating music student groups when at the beginning of their tasks, but also that the perceived situational relevance of the information modes underwent changes as their tasks progressed to focus formulation and post-focus stages.

Research limitations/implications

Due to the small number of participants, further research is needed to verify the results concerning the differences in information-seeking processes between diverse music student groups.

Originality/value

The paper showcases that approaching music information through frameworks that classify information sources at diverse levels of abstraction enables an accurate description of information-seeking processes and illuminates context-sensitive development of situational relevance of music information of diverse modes.

Details

Journal of Documentation, vol. 75 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 18 July 2022

Brooke Wooley, Steven Bellman, Nicole Hartnett, Amy Rask and Duane Varan

Dynamic advertising, including television and online video ads, demands new theory and tools developed to understand attention to moving stimuli. The purpose of this study is to…

4105

Abstract

Purpose

Dynamic advertising, including television and online video ads, demands new theory and tools developed to understand attention to moving stimuli. The purpose of this study is to empirically test the predictions of a new dynamic attention theory, Dynamic Human-Centred Communication Systems Theory, versus the predictions of salience theory.

Design/methodology/approach

An eye-tracking study used a sample of consumers to measure visual attention to potential areas of interest (AOIs) in a random selection of unfamiliar video ads. An eye-tracking software feature called intelligent bounding boxes (IBBs) was used to track attention to moving AOIs. AOIs were coded for the presence of static salience variables (size, brightness, colour and clutter) and dynamic attention theory dimensions (imminence, motivational relevance, task relevance and stability).

Findings

Static salience variables contributed 90% of explained variance in fixation and 57% in fixation duration. However, the data further supported the three-way interaction uniquely predicted by dynamic attention theory: between imminence (central vs peripheral), relevance (motivational or task relevant vs not) and stability (fleeting vs stable). The findings of this study indicate that viewers treat dynamic stimuli like real life, paying less attention to central, relevant and stable AOIs, which are available across time and space in the environment and so do not need to be memorised.

Research limitations/implications

Despite the limitations of small samples of consumers and video ads, the results of this study demonstrate the potential of two relatively recent innovations, which have received limited emphasis in the marketing literature: dynamic attention theory and IBBs.

Practical implications

This study documents what does and does not attract attention to video advertising. What gets attention according to salience theory (e.g. central location) may not always get attention in dynamic advertising because of the effects of relevance and stability. To better understand how to execute video advertising to direct and retain attention to important AOIs, advertisers and advertising researchers are encouraged to use IBBs.

Originality/value

This study makes two original contributions: to marketing theory, by showing how dynamic attention theory can predict attention to video advertising better than salience theory, and to marketing research, showing the utility of tracking visual attention to moving objects in video advertising with IBBs, which appear underutilised in advertising research.

Details

European Journal of Marketing, vol. 56 no. 13
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 9 February 2021

Roland Izuagbe, Olajumoke Rebecca Olawoyin, Christopher Nkiko, Promise Ifeoma Ilo, Felicia Yusuf, Mercy Iroaganachi, Julie Ilogho and Goodluck Israel Ifijeh

The purpose of the study is to ascertain whether or not faculty members would be motivated to use e-Databases for research considering the impact of the Technology Acceptance…

1743

Abstract

Purpose

The purpose of the study is to ascertain whether or not faculty members would be motivated to use e-Databases for research considering the impact of the Technology Acceptance Model2 (TAM2) cognitive instrumental processes of job relevance, output quality and result demonstrability.

Design/methodology/approach

The survey research design was applied. The selection of samples was based on a multistage sampling technique involving; purposive, simple/systematic random and total enumeration procedures. Five colleges and departments each were selected from the three universities that provided the setting for the conduct of this study, out of which a sample of 135 was drawn from the total population of 209. The questionnaire method was used for data gathering. Ninety-five percent return rate of the administered instrument was observed. Descriptive and inferential statistical tools were employed for data analyses.

Findings

Job relevance, output quality and result demonstrability are motivators of faculty use of e-Databases for research with result demonstrability wielding the strongest influence. Use of e-Databases for research is based on the usefulness level perceived of them. Faculty are highly predisposed to using the technology for research with the chances of getting published in reputable journal outlets ranked highest among other factors that influence faculty use of e-Databases.

Originality/value

The conceptualization of TAM2 cognitive instrumental processes as system characteristics and motivators of e-Databases use among faculty towards research engagement advances the understanding of intention to use e-Databases for research.

Content available
Article
Publication date: 10 June 2020

Po-Hsing Tseng, Nick Pilcher and Kendall Richards

Shipping courses contain much technical and specialist knowledge and present particular challenges for English medium instruction (EMI). This paper aims to investigate both…

2762

Abstract

Purpose

Shipping courses contain much technical and specialist knowledge and present particular challenges for English medium instruction (EMI). This paper aims to investigate both student perceptions of the importance and satisfaction level of EMI in shipping courses in higher education in Taiwan and the perceptions of expert stakeholders through qualitative interviews.

Design/methodology/approach

Importance-performance analysis (IPA) is used to gather data on participants’ perceptions of what is (un)important and (un)satisfactory. Based on past studies, four dimensions with 20 items were developed and 121 effective questionnaires were collected. Further, qualitative interviews with expert stakeholders (n = 9) are undertaken to gather data to contextualize and complement the quantitative student data.

Findings

Findings show students attributed high importance but low satisfaction to items such as course learning objectives and students’ English level, and low importance and high satisfaction to items such as electronic teaching platform and relevance of subject to practice. Factor analysis and cluster analysis were used to divide samples into three groups. Qualitative interview results confirm many of the quantitative findings but also show where some quantitative findings require more attention or investment when delivering EMI programmes.

Research limitations/implications

Questionnaire samples focus on university students. Other related field samples (e.g. EMI teachers, shipping teachers, English teachers, etc.) could be surveyed and compared in future studies. Qualitative interviews could also be expanded to other stakeholders such as government policymakers.

Practical implications

The findings of IPA in the shipping courses and the qualitative interviews can be used for both teaching design and implementation in related courses by university lecturers and other stakeholders (e.g. policy and decision-makers). Such approaches can enhance students’ learning motivation and teaching performance.

Social implications

This paper provides important guidance and diagnosis for how to introduce English teaching in shipping courses. Related courses can be further applied in higher education to popularize and promote EMI teaching in shipping and related fields.

Originality/value

EMI has seldom been studied in the context of shipping courses in the past. This paper adopts IPA method and qualitative interviews to complement previous studies and address gaps in recent research. It is expected that the research findings could be adapted and applied in other fields.

Details

Maritime Business Review, vol. 5 no. 4
Type: Research Article
ISSN: 2397-3757

Keywords

Open Access
Article
Publication date: 22 June 2022

Robert Ciuchita, Johanna Katariina Gummerus, Maria Holmlund and Eva Larissa Linhart

Digital advertising enables retailers to rely on large volumes of data on consumers and even leverage artificial intelligence (AI) to target consumers online with personalised and…

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Abstract

Purpose

Digital advertising enables retailers to rely on large volumes of data on consumers and even leverage artificial intelligence (AI) to target consumers online with personalised and context-aware advertisements. One recent example of such advertisements is programmatic advertising (PA), which is facilitated by automatic bidding systems. Given that retailers are expected to increase their use of PA in the future, further insights on the pros and cons of PA are required. This paper aims to enhance the understanding of the implications of PA use for retailers.

Design/methodology/approach

A theoretical overview is conducted that compares PA to traditional advertising, with an empirical investigation into consumer attitudes towards PA (an online survey of 189 consumers using an experimental design) and a research agenda.

Findings

Consumer attitudes towards PA are positively related to attitudes towards the retailer. Further, perceived ad relevance is positively related to attitudes towards PA, which is moderated by (1) consumer perceptions of risks related to sharing their data with retailers online and (2) consumer perceptions of AI's positive potential. Surprisingly, the disclosed use of AI for PA does not significantly influence consumer attitudes towards PA.

Originality/value

This paper contributes to the literature on technology-enabled services by empirically demonstrating that ad relevance drives consumer attitudes towards PA. This paper further examines two contingencies: risk beliefs related to data (i.e. the source of PA) and perceptions of AI (i.e. the somewhat nebulous technology associated with PA) as beneficial. A research agenda illuminates central topics to guide future research on PA in retailing.

Details

Journal of Service Management, vol. 34 no. 2
Type: Research Article
ISSN: 1757-5818

Keywords

1 – 10 of over 9000