@inproceedings{61402,
  author       = {{Lohmer, Vivien and Terfloth, Lutz and Kern, Friederike}},
  booktitle    = {{First International Multimodal Communication Symposium - Book of Abstract}},
  keywords     = {{gesture, dual nature, explanations, architecture, relevance}},
  location     = {{Universität Pompeu Fabra, Barcelona}},
  title        = {{{Explaining the Technical Artifact Quarto!: How Gestures are used in Everyday Explanations}}},
  year         = {{2023}},
}

@article{4034,
  abstract     = {{We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition.}},
  author       = {{Florou, Annita and Kosi, Urska and Pope, Peter F}},
  journal      = {{Accounting and Business Research}},
  keywords     = {{IFRS, debt markets, credit ratings, credit relevance}},
  number       = {{1}},
  pages        = {{1--29}},
  title        = {{{Are international accounting standards more credit relevant than domestic standards?}}},
  doi          = {{10.1080/00014788.2016.1224968}},
  volume       = {{47}},
  year         = {{2016}},
}

@article{5703,
  abstract     = {{Purpose
– The purpose of this paper is to encourage the reader to think differently about service-related issues and to strive to conduct service research that makes a transformational impact on individuals, organizations and society. The authors suggest that service researchers are in an excellent position to develop research that matters by making stronger connections with theory and elevating purely applied research to research that is higher in both practical relevance and methodological rigor. 

Design/methodology/approach
– This paper takes a conceptual approach, connecting pertinent literature with new ideas highlighted in this special issue. 

Findings
– This paper proposes that service researchers look beyond traditional service applications, take a multi-disciplinary approach to problem-solving and make greater strides towards connecting theory and practice. The authors propose a Model of Rigorous and Relevant Research, and call for fresh thinking across a wide range of research areas, including enhancing the customer experience, crafting innovation, integrating technology and measuring service outcomes. 

Originality/value
– The originality of this essay lies in its focus on revitalizing the discussion on relevance and rigor as a path forward for service research. Additionally, this paper offers new insights on core management aspects of service provision that provide a solid platform for future work in service research.}},
  author       = {{Gustafsson, Anders and Aksoy, Lerzan and Brady, Michael K and McColl-Kennedy, Janet R and Sirianni, Nancy J and Witell, Lars and Wünderlich, Nancy}},
  journal      = {{Journal of Services Marketing}},
  keywords     = {{Relevance, Service technology, Service innovation, Customer experience, Rigor, Service outcomes}},
  number       = {{6/7}},
  pages        = {{425--429}},
  publisher    = {{Emerald Group Publishing Limited}},
  title        = {{{Conducting Service Research that Matters.}}},
  volume       = {{29}},
  year         = {{2015}},
}

@article{5191,
  abstract     = {{This study examines the relevance of financial and non-financial information for the valuation of venture capital (VC) investments. Based on a hand-collected data set on venture-backed start-ups in Germany, we investigate the internal due diligence documents of over 200 investment rounds. We document that balance sheet and income statement items capture as much economic content as verifiable non-financial information (e.g. team experience or the number of patents) while controlling for several deal characteristics (e.g. industry, investment round, or yearly VC fund inflows). In addition, we show that valuations based on accounting and non-accounting information yield a level of valuation accuracy that is comparable to that of publicly traded firms. Further analyses show that the industry-specific total asset multiples outperform the popular revenue multiples but lead to significantly less accurate results than those obtained from the more comprehensive valuation models. Overall, our findings might inform researchers and standard-setters of the usefulness of accounting information for investment companies and provide additional evidence to gauge the overall valuation accuracy in VC settings.}},
  author       = {{Sievers, Sönke and Mokwa, Christopher F and Keienburg, Georg}},
  journal      = {{European Accounting Review (VHB-JOURQUAL 4 Ranking A)}},
  keywords     = {{value relevance, equity valuation, venture capital, human capital, start-ups}},
  number       = {{3}},
  pages        = {{467--511}},
  publisher    = {{Taylor \& Francis}},
  title        = {{{The relevance of financial versus non-financial information for the valuation of venture capital-backed firms}}},
  doi          = {{10.1080/09638180.2012.741051}},
  volume       = {{22}},
  year         = {{2013}},
}

@article{28964,
  abstract     = {{The relevance of top-down information in the deployment of attention has more and more been emphasized in cognitive psychology. We present recent findings about the dynamic of these processes and also demonstrate that task relevance can be adjusted rapidly by incoming bottom-up information. This adjustment substantially increases performance in a subsequent task. Implications for artificial visual models are discussed.}},
  author       = {{Hilkenmeier, Frederic and Tünnermann, Jan and Scharlau, Ingrid}},
  journal      = {{KI 2009: Advances in Artificial Intelligence. Proceedings of the 32nd Annual Conference on Artificial Intelligence.}},
  keywords     = {{visuo-spatial attention, top-down control, task relevance, artificial visual attention, attentional blink}},
  title        = {{{Early Top-Down Influences in Control of Attention: Evidence from the Attentional Blink}}},
  year         = {{2009}},
}