Objective: this study examines how fair value (FV) accounting affects the accuracy of financial analysts’ earnings forecasts and whether this effect varies by legal system (Common Law vs. Civil Law) and International Financial Reporting Standards (IFRS) adoption. Methods: using a panel of 1,420 publicly listed companies in 40 countries from 2011 to 2018 (over 32,000 company-quarter observations), we apply generalized linear mixed models to account for the...

Objective: negative experiences with food delivery applications can erode consumer trust and reduce the perceived value of technology-mediated marketplaces. Methods: this study examines value co-destruction (VCD) by analyzing over 100,000 user reviews on Google Play for the 10 most popular food delivery apps in Brazil. Using natural language processing, sentiment analysis, and clustering techniques, the study identified recurring patterns of dissatisfaction and categorized them into nine...

Research on racial diversity in organizations stands at a critical juncture. While the ‘business case for diversity’ has been supported empirically over decades, the field now faces significant headwinds. Political and institutional pressures, particularly in the 
Global North, are challenging the legitimacy of Diversity, Equity and Inclusion (DEI) initiatives, creating a complex environment for scholars and practitioners alike. To navigate these tensions and explore the field’s...