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This paper aims to test whether a change in the reporting location of income, and other comprehensive income (OCI) components, in a statement of comprehensive income (SoCI) under International Financial Reporting Standards affects their value-relevance and use by financial analysts.

The study tests the associations between CI, OCI, share returns and financial analyst forecast revisions.

Results show that comprehensive income is less value-relevant than net income, regardless of reporting location. Changing the reporting location of OCI components to the SoCI does not provide incremental improvement for financial analysts or stock prices. Finally, the paper finds that analysts use OCI components to revise forecasts.

The paper addresses the question of which OCI components should be reported, and the importance of reporting location. The paper extends the examination of OCI components to financial analysts as expert financial report users.

This paper aims to trace the roots and development of Consumer Culture Theory (CCT) through the eyes of major participants in this field of study.

The report is a qualitative essay based on data accumulated and integrated from several directions: the CCT literature, reminiscent versions by significant scholars, and participant/observation by the author.

The CCT conferences began in 2005, sparked by the contribution of Eric Arnould and Craig Thompson. However, earlier versions are traced through the growth of interest in the study of consumer behavior starting in ancient times and spurred by the surge of post-World War II prosperity and technological advances. The expansion of consumer studies through the Association for Consumer Research (ACR), the Journal of Consumer Research (JCR), and the Heretical Consumer Research (HCR) were precursors of CCT. Perspectives are provided by Shankar and Patterson, Mark Tadajewski, Russell Belk, Fuat Firat, and Markus Geisler, with a special emphasis on early roots by the author.

The paper is novel in its application of The Rashomon Effect which shows how different scholars perceive a particular historical phenomenon. It is also a useful example of the qualitative orientation of CCT culture and style in studying situations, both contemporary and historical, to gain holistic insights.

By 2009 Netflix had all but trounced its traditional bricks-and-mortar competitors in the video rental industry. Since its founding in the late 1990s, the company had changed the face of the industry and threatened the existence of such entrenched giants as Blockbuster, in large part because of its easy-to-understand subscription model, policy of no late fees, and use of analytics to leverage customer data to provide a superior customer experience and grow its e-commerce media platform. Netflix's investment in data collection, IT systems, and advanced analytics such as proprietary data mining techniques and algorithms for customer and product matching played a crucial role in both its strategy and success. However, the explosive growth of the digital media market presents a serious challenge for Netflix's business going forward. How will its analytics, customer data, and customer interaction models play a role in the future of the digital media space? Will it be able to stand up to competition from more seasoned players in the digital market, such as Amazon and Apple? What position must Netflix take in order to successfully compete in this digital arena?

To examine the benefits and risks of investment in analytical technology as a means for mining customer data for business insights. Students will develop a strategy position for Netflix's investment in technology and its digital media business. Students must also consider how new corporate partnerships and changes to the customer channel model will allow the company to prosper in the highly competitive digital space.

To measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university.

The suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM.

The model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights.

In the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

This chapter examines the introduction of Electronic Voting Systems (EVS) at a UK university with the aim of promoting and supporting the student learning experience and moving from an ‘ad hoc’ and individual basis for the use of EVS at the local school level to offering support for using and developing their use on a wider institutional basis. Following discussion of the research into EVS adoption and use, the authors propose a framework to be used by those academics and managers in higher education institutions (HEI) who are interested in introducing specific technologies to support learning, such as the EVS. The framework incorporates a three-way focus on the development of a robust technology infrastructure, the provision of support and training for those using new technologies, placed within the context of sound change management principles and thus supported by the research into these areas. Previous studies in Europe, the United States and Canada into the use of EVS as, for example, in the REAP (Re-Engineering Assessment Practices) project (Nicol & Draper, 2009) have indicated that students are enthusiastic about their use in the lecture hall and seminar room and that the creative use of EVS by academics enhances their use to stimulate and support a number of classroom interactions. To date, however, there has been a lack of research studies on institutional deployment of EVS. This work is intended to outline the salient issues and start that conversation.

When implemented effectively and systematically across a curriculum, high impact practices (HIP) have the potential to increase student engagement and result in higher student achievement. The United States Air Force Academy (USAFA) is a four-year military university with a large liberal education core curriculum that provides the foundation for service and officership in the United States Air or Space Forces. Building on the liberal education core, the civil engineering (CE) major’s courses begin with the cornerstone field engineering course, paired with a two-week co-curricular experience for students at an Air or Space Force installation. With its motto “construct first, design later,” the field engineering course is an HIP and quintessential experiential learning course that gives students a practical frame-of-reference for future analysis and design courses. The CE major culminates with another HIP, the capstone design course, which gives students the opportunity to demonstrate their skills, building confidence in their ability to successfully apply those skills to the increasingly complex problems they will face after graduation. This book chapter provides a case study of the CE major at the USAFA, documenting the HIPs across the majors’ program, and highlighting the key elements and benefits of each.

This paper aims to examine whether firms with high information asymmetry disclose more information under a continuous disclosure regime, and, second, the paper examines whether continuous disclosures reduce information asymmetry.

The study models relations between continuous disclosures and information asymmetry using ordinary least squares regression and two-stage least squares regression.

The study finds firms with high information asymmetry disclose more information. Further, the study finds that disclosure in the presence of high information asymmetry increases asymmetry. Finally, while bad news increases information asymmetry, the disclosure of firm-specific good and bad news is associated with reduced information asymmetry.

The paper identifies conditions under which Continuous Disclosure Regime increases information in markets and influences information asymmetry.

Revitalization or regeneration has become an increasingly urgent task for Australian unions. This is largely due to the longer-term chronic decline in membership of organised trade unions and the increasingly hostile political and legal climate faced by Australian trade unions. Pessimistic scenarios presented by neo-liberal politicians and commentators have trade unions dissolving into obscurity over time as their relevance in an advanced post-industrial society declines. More optimistic scenarios, in part based on the recent experience of labor movements in the U.K. and Canada, see the difficult current climate as an opportunity to re-evaluate union strategies, structures and policies.

The purpose of this paper is to review the 1985-1991 project called “The Consumer Behavior Odyssey”, including a retrospective assessment of its context and role in influencing consumer research paradigms.

The study is based on personal recollections, introspective fieldnotes from the Odyssey and various publications and videos that emerged from the project. It also reflects on several subsequent “inside” and “outside” accounts of the project and its impact.

The paper concludes that the Odyssey was a critical event within a nexus of other critical events that helped precipitate what is now widely called Consumer Culture Theory. It was a highly visible project that acted as a lightning rod that attracted both supporters and opponents at the time, but that ultimately helped carve out a place for interpretive, qualitative, visual and ethnographic consumer research within business schools.

Although there were a number of methodological and research outputs from the Odyssey during the 1980s and early 1990s and there have been several recent “outside” appraisals of its influence since then, there has been only one subsequent “inside” account of its ontological and epistemological impact − a 2011 video made for the 50th anniversary of the major funding organization for the project, the Marketing Science Institute. This paper offers a more extensive appraisal by one of the project’s leaders.