With the rapid development of information technology in hotel booking context, it is no doubt that many hotels consequently enhance the needs of integrating information technologies into their overall business operations. In this study, we developed...
Two arguments in the literature bear on how accounting information should be priced in emerging markets. The first holds that where enforcement of financial reporting is weak, investors favour book value over earnings because book value depends less...
The article concentrates on the relationship between reduced value added tax (VAT) rate on books and readership level as a projected goal in cultural policy. To figure out this complex link, the paper explores the contribution of public management an...
4 August 2022
In this contemporary world, electronic word of mouth (eWOM) platforms (or media) have become a prerequisite information source for online surfers, especially when planning excursions. However, tourists refer to the reviews of these platforms based on...
14 August 2026
As hospitality e-commerce expands, consumers in emerging markets may face uncertainty about the accuracy and credibility of online hotel information. This study examines resilient online booking intention, defined as consumers’ willingness to c...
Societies are undergoing an intensive process of transformation, and the role that religion plays in guiding such rapid changes remains underexplored. In recent decades, postmodern discourse has hindered the attractiveness of involvement in religious...
This study examines the moderating effect of firm attributes on the value relevance of accounting information in Saudi Arabia. Using a sample of 630 firm-year observations from 126 Saudi listed firms over 2018–2022, the research evaluates wheth...
This study examines whether relevant accounting ratios influence the stock prices of high-technology service enterprises in five countries, namely, the United States, Japan, China, the United Kingdom, and France. Subsequently, this study determines t...
Corporate social responsibility (CSR) is inevitably becoming an increasingly important part of almost every business. This is particularly true for the banking industry, which suffered substantial losses in reputation and public trust in the aftermat...
Bank operations are contingent upon investor confidence, particularly during periods of economic distress. If investor confidence drops, a bank faces difficulties obtaining money, higher borrowing costs, and lower stock values. Non-performing loans (...
The symbolic value of the journey has been widely explored in literary theory, educational science, history and philosophy. However, is it possible to approach travel from a theological point of view? The aim of our article is to answer this question...
Although many empirical studies have focused on R & D performance models for markets globally, the available financial information for R & D expenditure is limited. In other words, can we assume that the reported accounting information for R...
This study examines whether information about the winners of the Sustainability Reporting Award (SRA) contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms) and...
In this study, we examine the extent to which the implementation of environmental, social, and governance (ESG) disclosures influence the firm value and financial performance of airlines. The panel data analysis is applied to the set of collected dat...
Amid growing global attention to corporate sustainability and responsible investment, the disclosure of Sustainable Development Goals (SDGs) has emerged as an important component of non-financial reporting. However, the extent to which SDG disclosure...
The booking purchase process in B2C tourism online from the perspective of the quality-satisfaction-loyalty value chain has scarcely been investigated. The measurement models of the variables are not unified and essential variables, as transaction co...
In the digital era, tax compliance served as crucial capital. This study examines the impact of tax compliance, proxied by the effective tax rate (ETR) and validated by book–tax differences (BTD) as an alternative proxy, on the firm value of li...
Harmful cyanobacterial bloom (HCB) is problematic for drinking water treatment, and some of its strains can produce toxins that significantly affect human health. To better control eutrophication and HCB, catchment managers need to continuously keep...
This study examines whether audit quality enhances the value relevance of earnings and book value of equity in explaining market prices of common shares in Thailand’s emerging market. Using data from 401 non-financial firms listed on the Stock...
Identifying age-appropriate books for children is a complex task that requires balancing linguistic, cognitive, and thematic factors. This study introduces an artificial intelligence–supported framework to estimate the Suitable Age Value (SAV)...
Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial bene...
This study examines the joint and interactive effects of environmental, social, and governance (ESG) performance and digital transformation on firm value by using a sample of 64 non-financial firms listed on the Saudi Exchange over 2020–2024. T...
Nature shows itself to us in ambivalent ways. Breathtaking beauty and cruelty lie close together. A Darwinian image of nature seems to imply that nature is a mere place of violence, cruelty and mercilessness. In this article, I first explore the ques...
Copulas are widely used in financial economics, as well as in other areas of applied mathematics. Yet, there is much arbitrariness in their choice. The author proposes a “natural copula” concept that minimizes the Wasserstein distance bet...
1 May 2016
In recent years, the publishing industry has undergone significant change related to the emergence of information technology and communication, leading to the emergence of electronic books substitutes the traditional book. This new reality has an imp...
The e-books industry is mature, and audiobooks are becoming increasingly popular. More and more publishers are coming to realize that audiobooks could be a potential revenue driver and intend to release audiobooks. Considering that there is a certain...
Sustainability is a “contested” concept introduced at the beginning of the 18th century in German forestry circles concerned about sustainable harvests and rebranded in 1987 as “sustainable development” by the Brundtland Repor...
Attempts at assessing the monetary value of cultural ecosystem services has proven challenging due to their non-material and non-market characteristics. Innovative methods are needed to fill this methodological gap. In this paper, a novel approach is...
Hotel distribution decisions are commonly analysed through objective performance indicators such as costs, profitability, and revenue outcomes. However, in multichannel environments characterised by attribution challenges and overlapping customer jou...
The determining force behind the value premium is the matter of debate among the researchers. Some are of the opinion that the financial distress risk determines value premium whereas other theorize that value premium is basically the compensation fo...
Picture books are part of many young children’s lives, whether at home or in early childhood or school settings. Their unique creative combinations of words and visual images can engage children’s attention, stimulate their imagination, a...
The importance of recognising, valuing and respecting a child’s family, culture, language and values is central to socially just education and is increasingly articulated in educational policy worldwide. Inclusive children’s literature ca...
This study looks at how firms react to shocks in equity prices based on a classification which arises from social pressures rather than the financial objective of maximizing shareholders’ wealth. In order to meet the objective of the study, a s...
Book banning and laws against discussing so-called “divisive concepts” in the United States are limiting what is read to children in schools, even in places without specific legislation. Books by Black and LGBTQIA+ authors and/or about Bl...
Early Japanese books, classical humanities resources in Japan, have great historical and cultural value. However, Kuzushi-ji, the old character in early Japanese books, is scratched, faded ink, and lost due to weathering and deterioration over the ye...
Reading practices play an important role in the learning process of students. Especially in a fast-changing world where knowledge about nature and society is in a constant state of flux, book reading helps students foster skills such as thinking, val...
The e-book services we use today have a serious drawback in that we will no longer be able to read the books we have purchased when the service is terminated. One way to solve this problem is to build a decentralized system that does not depend on a...
Engaging young citizens with drought risk and positive water behaviours is essential in domestic water demand management within the wider climate crisis. This paper evaluates a new research-informed, picture book—‘DRY: The Diary of a Water Superhero’...
In 1933, Jerry Siegel and Joe Shuster, two Jewish teenagers from Ohio, fashioned an ideal personality called Superman and a narrative of his marvelous deeds. Little did they suspect that several years after conceptualizing the figure and their many v...
Walter Benjamin, who was familiar with the pre-Second World War avant-garde, argued that mechanization threatens the aura of art objects. The digital revolution has been seen as reconfirming Benjamin’s thesis, but the digital can be seen to rea...
As people feel more comfortable using the Internet, online hotel bookings has become popular in recent years. Understanding the drivers of online booking intention and behavior can help hotel managers to apply corresponding strategies to increase hot...
In European thought, the relationship among the fields of psychology, education, and health is both complex and obscured. Foucault’s acclaimed work, The Order of Things, offers a framework to evaluate their interconnection by identifying three...
We present an agent-based model of manipulating prices in financial markets through spoofing: submitting spurious orders to mislead traders who learn from the order book. Our model captures a complex market environment for a single security, whose co...
The existing holy book stand holder (rehal) made from wood or plastic is a product commonly used by Muslims. Its purpose is to hold and preserve the sanctity of the holy book during recitation. For this study, the researcher formed an understanding o...
Despite the technological leaps modern accounting systems have brought about, fraud is still prevalent. This necessitates spending time and money on audits. Connecting modern accounting ledgers to a public blockchain would make accounting records eas...
This study aims to bridge the research gap emerging from the relationships between Visual electronic Word-of-Mouth (VeWOM) and brand factors, and their impact on consumers’ behavior by exploring the causal effects of eWOM attributes on hotel br...
The integration of digital technology into healthcare is critical for health communication. This study analyzed a group of nursing students who applied multimedia health education e-books to different groups of varying sizes to explore the efficiency...
“If there is no space in our faith communities where children can participate in theological work, how can children create a theology that will liberate them?” R.L. Stollar asks in his book, The Kingdom of Children: A Liberation Theology...
Augmented reality (AR) provides excellent learning potential, especially in a school environment. Multiple students can share the virtual scene and interact with it using the mobile interface as a hand-held display in AR children’s books. Stude...
This paper provides global evidence supporting the hypothesis that expected return models are enhanced by the inclusion of variables that describe the evolution of book-to-market—changes in book value, changes in price, and net share issues. Th...
of 9