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This research analyzes online consumer reviews and ratings to assess e-retail order fulfillment performance. The study aims to (1) identify consumer journey touchpoints in the order fulfillment process and (2) determine their relative importance for the consumer experience.

Text mining and analytics were employed to examine over 100 m online purchase orders, along with associated consumer reviews and ratings from Amazon US. Using natural language processing techniques, the corpus of reviews was structured to pinpoint touchpoints related to order fulfillment. Reviews were then classified according to their stance (either positive or negative) toward these touchpoints. Finally, the classes were correlated with consumer rating, measured by the number of stars, to determine the relative importance of each touchpoint.

The study reveals 12 touchpoints within the order fulfillment process, which are split into three groups: delivery, packaging and returns. These touchpoints significantly influence star ratings: positive experiences elevate them, while negative ones reduce them. The findings provide a quantifiable measure of these effects, articulated in terms of star ratings, which directly reflect the influence of experiences on consumer evaluations.

The dataset utilized in this study is from the US market, which limits the generalizability of the findings to other markets. Moreover, the novel methodology used to map and quantify customer journey touchpoints requires further refinement.

In e-retail and logistics, comprehending touchpoints in the order fulfillment process is pivotal. This understanding helps improve consumer interactions and enhance satisfaction. Such insights not only drive higher conversion rates but also guide informed managerial decisions, particularly in service development.

Drawing upon consumer-generated data, this research identifies a cohesive set of touchpoints within the order fulfillment process and quantitatively evaluates their influence on consumer experience using star ratings as a metric.

Even though trust is known for improving supply chain performance (SCP), previous studies have overlooked the investigation of its dimensions. Limited studies exist on the variations of the influence of trust dimensions in agribusiness supply chain relationships. This study examined the influence of trust dimensions on SCP in a developing country's context.

A cross-sectional study design was used to collect from 204 farmers and 192 traders (396 respondents) using a multistage sampling approach. Structural equation modeling was employed to analyze the hypothesized relationships.

Pooled sample results show that integrity and competence were the trust dimensions with significant effects on SCP, whereas competence was significant across different supply chains and markets, integrity and benevolence were only significant along fresh chains and in the contract market.

The extent of application of this study's findings is limited to situations similar to those of tomato and soybeans value chains in developing countries.

The paper contributes to a better understanding of the influence of trust dimensions on SCP across supply chains in different market typologies in agribusiness relationships in a developing country's context.

This study aims to examine the value relevance of accounting information among African banks following the adoption of International Financial Reporting Standard 9-Financial Instruments (IFRS 9), the latest regulatory standard on financial instruments.

Using the price regression and return regression models, we test the informativeness of earnings, equity book values and earnings change post-IFRS 9 adoption.

We find evidence that IFRS 9 adoption enhances the informativeness of earnings. However, equity book values were more value-relevant under the previous IAS 39 regime. These findings remain robust to different model specifications. Further analysis reveals that IFRS 9 adoption has no informational value in an environment of low regulatory and enforcement quality, highlighting the crucial role of institutional structures in ensuring consistent application of the standard across jurisdictions.

Our findings support the notion that stronger regulatory oversight enhances the value relevance of IFRS 9 adoption. Thus, emerging countries such as Sub-Saharan African countries usually characterized by low regulatory enforcement could leverage optimal benefits from the adoption of high-quality standards such as IFRS 9 by prioritizing the strengthening of regulatory frameworks that effectively monitor IFRS compliance to enhance trust and market discipline in the financial markets. The findings are largely consistent with other non-African studies and imply consistent application of the standard is imperative to derive the intended benefits of the standard regardless of the geographical region of implementation.

To the best of our knowledge, this paper is the first empirical study to provide evidence on the value relevance of reported financial information under IFRS 9 in emerging markets, particularly Africa which is significantly under-represented in IFRS studies despite its unique context. By focusing on the unique African setting unlike previous studies, our paper builds upon previous research and extends our understanding of the economic outcomes of IFRS adoption in an emerging market. Moreso, the study is a response to the call by Awuye and Taylor (2024) whose systematic literature review on IFRS 9 adoption unveiled the paucity of research in emerging markets like Africa.