Mandatory Disclosure of Non-financial Information: A Structured Literature Review

Digital business models are reshaping industries nowadays. This trend certainly includes the tourism and hospitality sector, where several digital business models have already gained extraordinary momentum and transformed the way business is done. There is a growing body of scholarly literature concerning individual digital business models in tourism, yet papers with comprehensive comparison of digital business models in tourism are scarce. The aim of the paper is to fill this research gap and provide a thorough overview and comparison of the most important types of digital business models in tourism. Methods used to achieve this include case studies and structured literature review supplemented with content analysis. The most important characteristics of each business model have been identified and analyzed using relevant frameworks. Further, a tourism digital business models typology has been proposed that classifies the currently prevailing digital business models in this sector into seven distinct types.

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Financial Information and Earnings Quality: A Literature Review

SSRN Electronic Journal ◽

10.2139/ssrn.897722 ◽

2006 ◽

Cited By ~ 7

Author(s):

Séverine Hermanns

Keyword(s):

Literature Review ◽

Earnings Quality ◽

Financial Information

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Conceptualising innovative price models: the RITE framework

Baltic Journal of Management ◽

10.1108/bjm-06-2018-0216 ◽

2019 ◽

Vol 14 (4) ◽

pp. 540-558 ◽

Cited By ~ 1

Author(s):

Mathias Cöster ◽

Einar Iveroth ◽

Nils-Göran Olve ◽

Carl-Johan Petri ◽

Alf Westelius

Keyword(s):

Literature Review ◽

Design Methodology ◽

Business Models ◽

Final Outcome ◽

Empirical Testing ◽

Content Type ◽

Meta Model ◽

Practical Implications ◽

A Current ◽

Structured Literature Review

Purpose The purpose of this paper is to lay a current, research-based foundation for investigation of the concept of innovative price models and its connection to business models. Design/methodology/approach The design is composed of a structured literature review of articles on price models published in 22 journals during 42 years. This then serves as a base for a subsequent conceptual discussion about the foundation of innovative price models. Findings The literature review yields only very few results that are loosely scattered across various areas and mostly without any kind of deeper exploration of the concept of price models. The paper therefore goes on to conceptually explore some fundamental conditions that might influence or even determine price models. The final outcome of this exploration is the relation, intention, technology and environment (RITE) framework that is a meta-model for conceptualising innovative price models. Research limitations/implications The literature review could include additional journals and areas, and empirical testing of the RITE framework as yet has been limited. Practical implications The RITE framework can be used by practitioners as a tool for investigating the potential and usefulness of developing the capability to handle innovative price models. Originality/value The RITE framework provides fundamental conditions, which influence, or even determine, how innovative price models are developed and applied.

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Do audit committee characteristics of Bahraini listed companies have an effect on the level of internet financial reporting?

Corporate Ownership and Control ◽

10.22495/cocv13i3p12 ◽

2016 ◽

Vol 13 (3) ◽

pp. 131-147 ◽

Cited By ~ 1

Author(s):

Sara AbdulHakeem Saleh AlMatrooshi ◽

Abdalmuttaleb M. A. Musleh Al-Sartawi ◽

Zakeya Sanad

Keyword(s):

Corporate Governance ◽

Literature Review ◽

Financial Reporting ◽

Audit Committee ◽

Positive Relationship ◽

Listed Companies ◽

Financial Information ◽

The Internet ◽

Regression Test ◽

The Relationship

Corporate Governance and IFR are influential topics that need to be addressed nowadays due to its importance. Especially since companies are growing and extending globally. This research is conducted in Kingdom of Bahrain through the year 2014, where it investigates the relationship between Audit Committee characteristics as a tool of CG and IFR. Literature review has been conducted, not to mention Multi-regression test was used to evaluate the relationship between Audit Committee characteristics and IFR for Bahraini listed companies. The results have showed that the relationship between Audit Committee characteristics and IFR is negative, which indicates that the Audit committee characteristics have no influence over the disclosure of financial information over the internet. However, Frequency of meeting of the board and Big4 resulted in a positive relationship with internet financial reporting. The study ends with a main conclusion and recommendation that contain certain steps and advices of disclosing financial information in an appropriate way through the internet in order to improve the relationship between Audit committee characteristics and IFR.

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A survey of secure middleware for the Internet of Things

10.7287/peerj.preprints.1241 ◽

2017 ◽

Cited By ~ 2

Author(s):

Paul Fremantle ◽

Philip Scott

Keyword(s):

Internet Of Things ◽

Literature Review ◽

Security And Privacy ◽

The Internet ◽

Privacy Threats ◽

Strong Focus ◽

Security Properties ◽

Iot Platforms ◽

The Internet Of Things ◽

Structured Literature Review

The rapid growth of small Internet connected devices, known as the Internet of Things (IoT), is creating a new set of challenges to create secure, private infrastructures. This paper reviews the current literature on the challenges and approaches to security and privacy in the Internet of Things, with a strong focus on how these aspects are handled in IoT middleware. We focus on IoT middleware because many systems are built from existing middleware and these inherit the underlying security properties of the middleware framework. The paper is composed of three main sections. Firstly, we propose a matrix of security and privacy threats for IoT. This matrix is used as the basis of a widespread literature review aimed at identifying requirements on IoT platforms and middleware. Secondly, we present a structured literature review of the available middleware and how security is handled in these middleware approaches. We utilise the requirements from the first phase to evaluate. Finally, we draw a set of conclusions and identify further work in this area.

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