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The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the definition of comparable financial statements and the factors that influence this comparability. This paper aims to investigate this issue.

The paper uses a survey of 426 individuals who use European IFRS financial statements.

This study shows that most of the respondents (67 per cent) interpret comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements over time and of companies operating within the same industry are considered to be the most important types of comparability. Both types are jeopardised because of continuous changes in IFRS and the lack of industry specific guidance. Only 41 per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used, but also judgements made by preparers and interpretation differences are viewed as important factors influencing the comparability of financial statements.

As surveys are uncommon in accounting literature, often because of sampling problems, the validity of this research should be further improved by additional surveys or other empirical research approaches.

This study contributes to the research by determining which factors influence the comparability of financial statements according to the auditors, analysts and other users and what their view is on the comparability of financial statements.

This study aims to examine the relationship between the influence of technological disruption and the transformation of business models mediated by adaptive organization and organization learning.

In total, 116 top management teams from the member of the Indonesian Advertising Association (P3I) were recruited for this study. The data was obtained through an online survey and analyzed using the PLS-structural equation modeling (SEM) technique.

This study revealed the importance of organizational learning and adaptive organization in minimizing technology disruption and enabler of the business model transformation. In an always-changing environment, the adaptive organization is the core element and catalyst of firm transformation. The acceleration of business model transformation is empowered through establishing an organization's learning system by exploiting existing knowledge, exploring new knowledge and cultivating a learning culture.

In today’s fast-paced digital world and a constant state of flux, advertising agencies need to build a sustainable business model and structure that allows them to be flexible, adaptive to changes and efficient.

To the best of the authors’ knowledge, this study was the first to develop a model to mitigate technology disruption and enable necessary elements to create a transformation business model.

The purpose of this paper is to describe an approach to analyzing qualitative data that uses Bakhtin’s concepts of dialogue as a framework.

Polyphonic Analysis (PA) is proposed as a critical approach to qualitative data analysis that emphasizes creating virtual dialogues of participants’ voices, bringing together views that typically do not interplay in order to escalate voices that might otherwise be silenced, reduced, or objectified.

PA, with its emphases on revoicing and dialoguing participants’ words, seeking understanding in the tensions between voices, and striving for hegemony in the development of themes, heightens researchers’ awareness of key principles of qualitative research, suggesting its use as a pedagogical approach for teaching qualitative research as an interpretive paradigm. The authors reference their study on the impact of the No Child Left Behind legislation in the USA to draw examples that illustrate the utility of this research design for pedagogy and practice.

PA creates meaning by recognizing multivocality and dialogism. The authors propose and describe this novel application of a literary analysis tool for use as a tool for pedagogy and research methodology.

Halal food endorsements perceived positively by the focal target group may lead to a negative reaction of consumers that harbor animosity against this target group. For such potentially controversial endorsements, in-group animosity against out-group associated product endorsements could lead to a rejection and even an outspoken disapproval of these food products. The purpose of this paper is to explain what drives in-group reactions to Halal endorsements.

The authors use Social Identity Theory and the Social Dominance Theory in explaining animosity toward out-groups and willingness to buy products with Halal endorsements. Specifically, the authors analyze the reaction of more than 800 in-group majority Christians toward out-group minority Muslim directed Halal endorsements. Following the development of hypotheses and a conceptual model, structural equation modeling is used to measure the relationships between the constructs.

Constructs based on Social Dominance Theory and Social Identity Theory predict animosity toward out-group endorsements, but the relationship between Social Dominance Theory and animosity is much stronger. Animosity is a mediator between these two constructs and willingness to purchase products with out-group focussed endorsements (Halal).

The research has been conducted in one particular country (Austria) and focusses on a specific type of controversial endorsement, namely a religious (Halal) endorsement. Other research contexts (i.e. other countries and/or different types of controversial endorsements) should be used to widen the empirical base and validate the findings.

Marketers should be aware of a possible negative impact of out-group focussed endorsements. In particular, they should be cognizant that racism and ethnocentrism prevailing in a society could reduce the purchase intent of in-groups.

Efforts are required to combat the drivers of animosity between in-groups and out-groups. This paper provides insights on how this may be achieved.

This study focusses on a hitherto neglected phenomenon, i.e. controversial endorsements. It uses two alternative theories and advances the understanding of the role of animosity in a domestic consumer setting; an issue that has nearly exclusively been discussed with regard to cross-border purchasing.

Silicones have long been recognised as attractive materials for use in electronics applications because of their unique combination of properties. Now, technology which couples high electrical conductivity with silicone performance characteristics has been developed. The new silver‐filled silicone adhesives were processed and cured in a manner similar to that used in conventional heat cured silicone compositions. Resultant cured products were both highly flexible and highly conductive, exhibiting volume resistivities down to 2 × 10−4 ohm‐cm. Both flexibility and electrical conductivity were retained after extended periods at elevated temperature. The electrical performance obtained while the new adhesives were under strain (induced either mechanically or thermally) was attributed to changes in the spatial packing of the silver. Low temperature characterisation indicated that the materials remain soft and stress‐relieving even down to −60°C. Other physical characteristics of these compositions, such as high ionic purity, low moisture uptake and good adhesion, are typical of high performance electrically conductive adhesives. This combination of properties suggests that these new silicone adhesives should be attractive for the electrical interconnection of microelectronics substrates having a mismatch of thermal coefficients of expansion (TCE) which would normally lead to failure due to thermomechanical stresses, and for the manufacture of flexible circuitry.

Fashion retailers are increasingly attempting to categorise fashion clothing according to their perceptions of consumer motivations. However, much of the research in this area centres around economic and demographic considerations, disregarding the social and psychological significance of fashion clothing as a means of forming group identity and differentiation. Knowledge of the form and frequency of these group dynamics involved in fashion clothing purchasing will, potentially, have important implications for retailers and marketers alike. The paper considers prevalent theories on the development of social identification, the role of fashion in facilitating these formations (through the semiotic conveyance and interpretation of information), and the mediating role of culture and lifestyle determinants. The relationship of these theoretical underpinnings to the social interactions of the apparel consumer is explored through the construction of an incipient conceptual framework, underlying the cyclical but capricious nature of clothing choice. Implications for future research are identified.

Investigates the relationship between the fast‐forwarding of pre‐recorded television ads by consumers, known as zipping, and how this interacts with consumers seeing ads repeated while watching television. An issue which is yet to be examined in the literature. Reports on an experiment which studies the effects of ad zipping and repetition. Shows how these variables operate in an independent fashion for a New Zealand sample. These findings provide new insight for advertising strategists and also support previous empirical research. Discusses how zipped ads generate ad recognition, and repeated ads result in the higher recall of ad content.

The purpose of this paper is to determine the preliminary clinical utility of a telephone-support format of the “Signposts” (Hudson et al., 2003) behavioural intervention programme to be used with a paediatric traumatic brain injury (TBI) population.

Nine families caring for a child with moderate or severe TBI, participated in a pilot study of a TBI adapted “Signposts for Building Better Behaviour” manualised programme. The programme is designed to help parents learn positive parenting skills and strategies that empower them to successfully manage their child's challenging behaviour post-TBI. The programme consists of seven core sessions and two supplemental sessions. Parents work through the sessions with an accompaniment of guiding information booklets, a DVD with scenes modelling positive parenting strategies, and a workbook containing written exercises. At the completion of each session parents receive a telephone-support call from a trained Signposts practitioner who provides assistance and feedback on programme content.

On average parents completed eight sessions (range seven to nine) and every family completed the seven core sessions. Participation in the telephone-support calls was high with 96 per cent of calls having been successfully received by families. All parents agreed that the telephone calls were a useful part of the programme and felt that the materials were helpful for managing challenging behaviour. Paired-samples t-tests showed significant reductions for challenging behaviour from pre- to post-intervention. Parenting practices also significantly improved over the course of the intervention. In general, parents rated a high level of consumer satisfaction with the Signposts programme and its content.

Overall, these preliminary findings support the potential clinical utility of a telephone-support version of the Signposts programme to improve parenting skills and to reduce challenging child behaviour following TBI. This study has provided the impetus for a larger clinical research trial to be conducted.

Where no psychosocial or interventional support is provided, children with acquired brain injury (ABI) are at significant risk of serious long-term behavioural and social difficulties. The purpose of this paper is to report the six- and 18-month long-term treatment effects of a family centred behavioural intervention to help families manage and prevent challenging behaviours in children following ABI.

In total, 31 parents were followed up at three time points (post-intervention, 6 and 18 months) after participating in an ABI adapted manualised “Signposts for Building Better Behaviour” programme (Hudson et al., 2003).

Attrition rates were highest amongst families caring for a child with mild ABI. The maintenance of treatment effects were detailed for those families who reported a reduction in challenging behaviour immediately post-intervention. There were no significant elevations in challenging child behaviour, maladaptive parenting, or family dysfunction for any participants over the long-term follow-up. Irrespective of injury severity, parents reported high levels of satisfaction and efficacy in the parenting role at 18 months post-intervention.

“Signposts” has further demonstrated its clinical viability by meeting the needs of parents who have a child with ABI in both the short- and longer-term.

The purpose of this paper is to examine the potential role of information literacy (IL) within the changing context of the e-learning environment at the University of Jos in recent years. It focuses and emphasises the role of the University library in facilitating teaching and learning through the use of e-learning platforms in teaching information retrieval skills. The paper aims to identify gaps in students’ information skills that could be addressed through IL instruction.

The study employed a case study research design while the methodology involved the administration of structured questionnaires to the two groups of respondents.

Findings from the study provide useful insights to the skills challenges experienced by students and point to a need for effective collaboration between the library, faculty and management in order to promote a better approach to learning at the institution.

By emphasising the role of the library, the paper contributes to previous studies on e-learning at the University and provides a basis for further research in this regard.