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This study aims to examine the financial reporting quality during the International Financial Reporting Standards (IFRS) enforcement period in the emerging markets of India and Indonesia by using Ohlson’s (1995) valuation model. The study further endeavors to compare the quality of the reporting environment and its impact on stock prices for both these emerging economies by using a price model during the IFRS conversion period.

This paper aspires to obtain insights about the value relevance of accounting information during the IFRS enforcement period for India and its Southeast Asian neighbor, Indonesia which is identical in terms of inclusive growth and development. In that context, 3,325 Indian (National Stock Exchange indexed) and 815 Indonesian (Indonesian stock exchange indexed) firm-year observations were examined by using Ohlson’s price valuation model for five years, representing the IFRS adherence period.

The findings of the paper insinuated that the value relevance of book values and earnings, both, have increased throughout the IFRS enforcement period for both economies. However, the investigation revealed that the incremental interpretive power of earnings is more substantial and evident during the IFRS adherence phase than book values which indicates investor’s inclination toward earnings management over book values.

The findings may assist the regulators, investors, firms and standard setters of both economies in examining the effectiveness of financial reporting curriculums as it brings forth informational improvement in the financial market. This study also outstretches the discussion on the subject in other emerging nations where the market is imperfect with insufficient information, poor enforcement and limited regulations. This investigation has few limitations such as limited data and period, only two emerging economies and two control variables, thus provide scope for future research.

This paper endeavors to investigate and compare the value relevance of accounting information during IFRS convergence period between India and Indonesia with an aim to assist in improved decision making for both, regulatory bodies and market participants in both the countries.

The key contribution of the study is to examine whether the accounting information is value relevant during the IFRS convergence period for the two fastest-growing economies in Asia, India and Indonesia and it is the first such empirical research to the best of the author’s knowledge. The study is an extended contribution to the modest research administered in developing nations.

The authors aim to examine the association between earnings and book values with stock prices in India during the IFRS convergence period because, in India, the literature is yet to investigate more about IFRS convergence and its impact on the financial reporting environment. Hence, the purpose of this study is to assess the influence of IFRS conversion on the value relevance of accounting information throughout the IFRS conversion period.

The current paper endeavors to investigate the earnings and book values affiliation with stock prices in India during the IFRS convergence period by employing a price valuation model (Ohlson’s Model). The study assembled a total of 3,440 firm-year observations from the National Stock Exchange in India over five years, which signifies the IFRS conversion period (2015–2019).

The research findings displayed that accounting information such as earnings, book value has value relevance throughout the IFRS enforcement period; however, the value relevance has been increasing for earnings and showing a descending association for book value. The significant explanatory power of earnings reveals that market participants give more weightage to earnings than book values. Overall, the findings of the study will facilitate improved decision making for both, capital market participants and regulators, by highlighting the key areas for improvement in the Indian capital market.

This study also extends a discussion on the subject in those economies where regulations are weak and the market is imperfect with asymmetrical information.

The research outcome provides for empirical shreds of evidence regarding the value relevance of accounting information during IFRS enforcement in India, where IFRS is a recent emergence.

This paper examines the value relevance of accounting information during IFRS convergence period in India which will felicitate improved decision making for both, market regulators and investors.

This research is the first factual documentation regarding value relevance of earnings and book value during the IFRS enforcement process in India with the most recent data and contributes to the limited study conducted in developing nations like India.

The paper’s main goal is to examine the relationship between the video marketing of financial technologies (Fintechs) and their vulnerable website customers’ brand engagement in the ongoing coronavirus disease 2019 (COVID-19) crisis.

To extract the required outcomes, the authors gathered data from the five biggest Fintech websites and YouTube channels, performed multiple linear regression models and developed a hybrid (agent-based and dynamic) model to assess the performance connection between their video marketing analytics and vulnerable website customers’ brand engagement.

It has been found that video marketing analytics of Fintechs’ YouTube channels are a decisive factor in impacting their vulnerable website customers’ brand engagement and awareness.

By enhancing video marketing analytics of their YouTube channels, Fintechs can achieve greater levels of vulnerable website customers’ engagement and awareness. Higher levels of vulnerable customers’ brand engagement and awareness tend to decrease their vulnerability by enhancing their financial knowledge and confidence.

Fintechs should aim to increase the number of total videos on their YouTube channels and provide videos that promote their customers’ knowledge of their services to increase their brand engagement and awareness, thus reducing their vulnerability. Moreover, Fintechs should be aware not to over-post videos because they will be in an unfavorable position against their competitors.

This research offers valuable insights regarding the importance of video marketing strategies for Fintechs in promoting their vulnerable website customers’ brand awareness during crisis periods.

This study aims to systematically review the permission marketing (PM) literature by synthesising research papers in this domain.

This study adopted a hybrid review method comprising structured literature review and lexicometric analysis.

This study examines the development of PM research over time in terms of contexts, methods and theories. Further, this review proposes a conceptual framework showing the relationships between the antecedents, mediators, moderator and consequences reported in the PM literature.

This review gives critical insights for implementing permission-based marketing campaigns.

This systematic review synthesised literature on PM domain. Further, this study provides directions with respect to alternative theories, context, characteristics and methods to extend research on this domain.

This review aims to synthesize the brand hate literature and suggest directions for future research on brand hate.

This study adopted an integrative literature review method to synthesize and assess the brand hate literature.

The synthesis showed that social identity theory, disidentification theory and duplex theory are prominently used in brand hate studies, and a larger portion of brand hate research was conducted in Western countries. Further, brand-related, self-congruity, personal factors, information influence and brand community influence are the major types of antecedents of brand hate which can produce soft or hard consequences. Lexicometric analysis showed causes of brand hate, consumers' negative emotional and behavioral outcomes and community anti-brand behavior as key themes of brand hate research.

The synthesis has followed predefined criteria for the inclusion research papers. Thus, the review is limited to articles that fulfilled the criteria for inclusion.

The finding will help marketers, specially brand managers, craft strategies to handle brand hate.

The brand hate literature is still developing and remains incoherent, suggesting that a synthesized review is needed. This study has systematically reviewed and synthesized the brand hate literature to study its development over time and proposes a framework which provides a comprehensive understanding of brand hate.

The purpose of this study is to present a systematic review of the online service failure (OSF) literature and conduct an exhaustive analysis of academic research on this emerging research area.

The current study has adopted a structured systematic literature review approach to synthesize and assess the OSF literature. Further, the study uses the Theory-Context-Characteristics-Methodology (TCCM) framework to propose future research directions in the OSF domain.

This systematic review shows that OSF research is still developing and remains mainly incoherent. Further, the study develops a conceptual framework integrating the frequently reported antecedents, mediators, moderator and consequences in the extant literature. This review also synthesizes the theoretical perspectives adopted for this domain.

The study followed specific inclusion and exclusion criteria to shortlist articles. Further, articles published only in the English language were considered. Hence, the findings of this review cannot be generalized to all OSF literature.

This systematic review has classified antecedents into customers' and service providers' roles which will enable online service providers to understand all sets of factors driving OSF. It also synthesizes and presents service recovery strategies and emphasizes the role of online customer support to fix OSF.

The OSF literature is still developing and remains highly incoherent, suggesting that a synthesized review is needed. This study has systematically reviewed and synthesized the OSF literature to study its development over time and proposes a framework which provides a comprehensive understanding of OSF.

Companies around the world have included ecolabels as a marketing strategy to convince consumers to choose products with lower environmental impact. However, the literature lacks a consensus on the effectiveness of ecolabels in persuading consumers to choose green products. The present meta-analysis addresses this gap by first evaluating the net persuasion effect of using ecolabels and second by investigating the role of cultural orientations, operationalized at the country level, in this effect.

This cross-cultural meta-analysis analyzed data from 26,116 consumers across 18 countries, encompassing 75 papers published between 1995 and 2023. Univariate and meta-regression analyses were utilized.

The results demonstrate that the presence (vs absence) of ecolabels has a medium positive persuasion effect. Findings show cultural orientations moderate the persuasion effect of ecolabels in that the effect is stronger in countries with high power distance, individualism, masculinity (motivation towards achievement and success) and uncertainty avoidance orientation, which create contingent conditions to ecolabels’ persuasion. In addition, results show other methodological factors that affect ecolabel persuasion. Contributions and implications of the findings are discussed.

This meta-analysis is distinctive for its global scope, including diverse countries and cultures. It addresses a crucial gap in ecolabel persuasion research, providing insights that reconcile discrepancies in existing studies. It offers practical implications for businesses and policymakers while laying the groundwork for future cross-cultural research in this field.

This research investigates the barriers hindering women from pursuing entrepreneurship as a career choice, particularly in the Indian context.

The study employs rigorous data analysis techniques, including Confirmatory Factor Analysis and Multiple Regression Analysis, on a sample of 590 MBA students, comprising both male and female participants.

The findings reveal that social and psychological factors significantly influence women’s decisions regarding entrepreneurship. Social factors such as social stigma and cultural norms, along with psychological factors like societal expectations, emerge as major barriers.

The findings have implications for policymakers, practitioners, and academics in designing interventions to address social and psychological barriers effectively. Recommendations include promoting cultural sensitivity and fostering confidence among women entrepreneurs.

This study contributes to the existing literature by quantifying the specific barriers faced by women entrepreneurs in India. It offers insights into advancing gender equity and inclusive economic development through targeted policies and programs.