Informative Book Research Articles

Language Development Opportunities in Curricular and Trade Books: A Content Analysis

ABSTRACTThis content analysis explored children's fictional storybooks and informational science books to determine their differences in high‐quality text features that support oral language (OL) development. We also explored the opportunities for OL development in curricular books compared to trade books. Using systematic coding procedures, we evaluated the genre, vocabulary, syntactic variety, supportive visuals and cultural sensitivity in books from three kindergarten and Grade 1 reading curricula (n = 521) as well as a sample of commercially‐available trade books (n = 48). Descriptive information was averaged to determine the percentage of high‐quality text features included in each book type and genre. Results indicated that informational science trade books offered more opportunities for rich language experiences than their curricular counterparts or any of the fictional books. Thus, there is reason to believe that informational science trade books with high‐quality text features may promote OL development and enhance the learning of young students.

A Study to Assess the Effectiveness of Educational Package in Terms of Knowledge Regarding Essential New Born Care among Mother in the Postnatal Wards of Selected Hospital, Nadiad

BACKGROUND: The neonatal period, covering the first 28 days of life is a vital stage marked by significant physiological changes and the new borns adjustment to the crucial for the baby’s survival and long term health. Proper new born care is essential in decreasing neonatal illness and death promoting healthy growth and development. Worldwide neonatal mortality is a major public issue, especially in low and middle income nations. The World Health Organization (WHO) reports that nearly 2.4 million children die within their first month of life annually, with most of these deaths happening within the first week. Infection are a leading cause of neonatal mortality, responsible for about one-third all neonatal deaths. New born are practically vulnerable to infection due to their underdeveloped immune system. Education on essential new-born care, covering aspects like infection prevention, breastfeeding thermal care, and immunization, plays a critical role in decreasing these fatalities. Postnatal wards offer a special chances to educate mothers about essential new-born care. During this period mothers are typically more open to learning and incorporating new practice that can benefit their infants. Tailored educational programs designed for postnatal mothers of essential new-born care practice and encourage their adoption. AIM This study assess the effectiveness of an educational package design to enhance mothers' knowledge regarding essential new born care in selected hospital in Nadiad. OBJECTIVE: To evaluate the impact of an educational package on mothers' knowledge about essential new born care in post natal wards. METHODS A quasi experimental study design was employed. The study include 40 mothers in post natal wards from selected hospital in Nadiad. Participants were divided into two groups: An experimental group receiving the educational package and a control group receiving standard care. Pre-test and post- test knowledge assessments were conducted using a structured questionnaire. INTERVENTION: The educational package comprised informative flip book interactive session focus on essential new born care such as breast feeding, hygiene, immunization and recognizing dangerous sign.RESULTS: The pre-test knowledge scores of both groups were comparable. Post intervention, the group showed a significant increase on knowledge scores compared to the pre- test. Statistical analysis using paired T test revealed that the educational package effectively improved mother’s knowledge of essential new born care (p< 0.05). The educational package significantly enhanced mother’s knowledge regarding essential new born care in post natal wards. Implementing such educational interventions can improve new born health outcomes by empowering mothers which crucial care. Further studies are recommended to assess long term retention of knowledge and its impact on new born health.

The Effects of a Science Vocabulary Intervention on Children’s Oral Language Development

This study investigated the effects of a shared reading and guided play vocabulary intervention on the science vocabulary acquisition of children who were at risk for oral language difficulties. Fifty-five children from five preschool programs participated in a 15-day science vocabulary intervention. Children randomly assigned to the treatment group (n = 29) received explicit science vocabulary instruction through shared readings of informational science books and follow-up scientific investigations. Children in the business-as-usual group (n = 26) received typical instruction from their classroom teacher. Vocabulary knowledge was measured at pre- and posttest using two standardized vocabulary assessments and one researcher-developed science vocabulary test. Results of the researcher-developed test showed that the treatment group significantly outperformed the BAU group on explicitly taught science vocabulary words (p < 0.001). No significant differences were found between the two groups on measures of general vocabulary knowledge. Limitations and practical implications of this study are discussed.

Perancangan Sistem Informasi Akademik Digital Berbasis Web di SD Nayu Barat II Surakarta

Nayu Barat II Public Elementary School is one of the public elementary schools in Banjarsari District. SD Negeri Nayu Barat II is located on Jl. Majapahit I No. 21, RT. 08/RW. 14, Nusukan, District. Banjarsari, Surakarta City. So far, information at SD Negeri Nayu Barat II is still provided in printed form. Students can easily find out information about SD Negeri Nayu Barat II apart from using information books, so they are trying to create another alternative by creating a website, apart from that, students are expected to be able to access information easily and efficiently. This website was created using WordPress with other supporting software, namely Apache Server. Apache is the name of a web server that is responsible for HTTP request-response and logging detailed information. Apart from that, Apache is also defined as a web server that is compact, modular, follows the HTTP protocol standard, and is of course very popular. The result of this final assignment is a web-based information system. By creating a web-based information system and implementing it in the process of disseminating school information, it is easy for parents/guardians to access it and gives the principal confidence to educate their children.

Optimization of the book management and automation system in school libraries in Kazakhstan

The significance of the scientific subject lies in addressing the challenges related to the advancement of management systems and the automation of library services in schools across Kazakhstan, particularly within the framework of digitalizing school education and enhancing library and information systems. The article aims to analyze the prospects of modern automated library and information systems and book automation in Kazakhstani schools, exploring existing technologies, and developing methods to enhance management and book automation amidst the digitalization of education. The methodological approach of the study is based on methods of content analysis, synthesis, comparison, generalization of scientific and methodological base of prospects and technologies of development of the system of management and automation of books in Kazakhstan schools, methods of their improvement, graphic – for visual illustration and comparison of the results of research bibliographic databases in graphic images and tabular forms. Identified and evaluated the technological and methodological features of the process of management and automation of the book collection in schools in Kazakhstan through the prism of end result efficiency, the impact of automated library information systems on the practical implementation of management and automation of books in Kazakhstan schools. The analysis delves into the distinctive characteristics of database formation and the utilization of electronic information databases within schools in Kazakhstan, using a concrete example as illustration. Within the realm of scientific inquiry, the primary outcomes encompass the delineation, examination, and underlying principles of automated library and information systems within Kazakhstani educational institutions. Furthermore, the research delineates the technological approaches essential for the implementation of digitalization initiatives concerning the book inventory. The experimental findings and subsequent conclusions drawn by the authors provide valuable insights into avenues for enhancing management systems and automating book processes within schools in Kazakhstan. These insights are crucial for both library personnel and students, as they offer guidance on improving the efficiency and effectiveness of these systems.

Assessment of Compliance of LBR Technology for Wastewater Treatment of Centralized Discharge Systems in Settlements with the Reference Requirements

The paper considers the method for cleaning the municipal wastewater using LBR-technology (Laminar Biofilm Reactor) implemented by RDIEI with patented improvements to analogues. An assessment was made of the technology compliance with the requirements of the best available technologies set out in the information and technical reference book ITS 10-2015 "Wastewater treatment using centralized sewerage systems for settlements and urban districts".

Contribution of Islamic Figures in the Formulation of Pancasila

This research aims to analyze the contribution of Islamic figures in the formulation of Pancasila. This research is qualitative research using the library research model, historical approach, political approach, and figure study. The political approach referred to in this research is a paradigm review that adopts the thoughts of figures, namely the main figures in the research (KH. Agus Salim and KH Wahid Hasyim) and other nationalist groups, both religious and secular. Primary sources in this research refer to writings written by the figure who is the subject of the research, namely the writings of KH. Agus Salim and KH. Wahid Hasyim. The method used in this research is to collect information and review books, literature, notes, and various reports related to the problem at hand. The data analysis techniques used in this research consist of data reduction, data presentation, and drawing conclusions. The results of this research reveal that Pancasila is the foundational philosophy of the Republic of Indonesia, consisting of five principles that guide the nation. While Pancasila itself is not directly derived from Islamic teachings, some Islamic figures have played roles in the formulation and development of the philosophy, especially during Indonesia's struggle for independence. It's important to note that Pancasila aims to be inclusive and is not specific to any particular religious or ideological group. While Pancasila incorporates universal values, including social justice, democracy, and national unity, it has roots in Indonesia's cultural and religious diversity. The influence of Islamic figures during the formulation of Pancasila reflects the collaborative effort to create a philosophy that could serve as a unifying force for the newly independent nation. In conclusion, the contribution of Islamic figures in the formulation of Pancasila is a testament to the inclusive and collaborative spirit that prevailed during Indonesia's struggle for independence. The resulting philosophy seeks to accommodate the nation's religious and cultural diversity while promoting values of justice, unity, and social welfare. The efforts of these Islamic figures have helped shape Indonesia as a nation that values pluralism and tolerance.

Calvinist Women’s Fate and Women’s Issues in the First Half of the 20th Century. Part I. The Life of Gabriella Victor (1891–1971) and Her Position on Women’s Movements

The purpose of the research is to present the scientific and religious foundations of Gabriella Victor’s pedagogy. The name of the Victor family is inseparable from the cause of the reformist revival and the internal mission. Gabriella Victor (1891–1971) is the first teacher of the Reformed Teacher Training School in Kecskemét, Head of the Lórántffy Zsuzsanna Association. She published a number of articles, children’s Bible, juvenile novels, and informative books for parents and teachers. She was the Doctor of Philosophy (1917) and Theology (1950). The main topics of her scientific work are women’s education, Christian family education, and school religious education. In this study, we present the activities of the Victor family in the internal mission, Gabriella Victor’s opinion on women’s issues, and her views on the characteristics of the female psyche. Keywords: Hungarian Reformed internal mission, Reformed female education, women in theological academic education, Reformed Teacher Training School in Kecskemét

Vocabulary exposure to children is enhanced by using both informational and narrative picture books for read‐alouds: A comparative modelling study using data science methods

BackgroundThe language that children are exposed to in their early years is enhanced by children's picture books. It is important to better characterise this input, and recent research has begun to explore corpora of narrative picture books. However, previous research has been restricted by methodological limitations that make it difficult to develop large datasets. Further, information texts become increasingly important as children progress through school, but little is known about the language of their earliest form, namely, informational picture books. The current study investigates how informational and narrative picture book exposure might change the language environment of children in a way that supports reading development.MethodsThe study applies data science methods to build a larger language model than previously possible and investigates the lexical profile of over 2000 narrative and information picture books. Picture book vocabulary is innovatively derived from digital sources of books read‐aloud online, which pushes the field forward by providing researchers access to larger pools of data than previously possible. Detailed comparisons of informational and narrative picture books are reported regarding their lexical diversity, density, morphology, academic vocabulary and semantic clusters. Models are developed to estimate the additional word‐type exposure a child may encounter in their language environment from narrative and informational picture books.ResultsThe study demonstrates that information and narrative picture books expose children to substantially different semantic environments. It is demonstrated that information picture books provide extensive exposure to academic vocabulary, providing important input aligned with later reading needs. Further, computational models indicate that book reading once every day or second day over a year might boost unique‐word exposure by approximately 10% for some language environments.ConclusionsCombining informational and narrative picture books enhance the language environment of children more than narratives alone, providing more lexical diversity, density and complex morphology.

Communicative competence of generative artificial intelligence in responding to patient queries about colorectal cancer surgery

PurposeTo examine the ability of generative artificial intelligence (GAI) to answer patients’ questions regarding colorectal cancer (CRC).MethodsTen clinically relevant questions about CRC were selected from top-rated hospitals’ websites and patient surveys and presented to three GAI tools (Chatbot Generative Pre-Trained Transformer [GPT-4], Google Bard, and CLOVA X). Their responses were compared with answers from the CRC information book. Response evaluation was performed by two groups, each consisting of five healthcare professionals (HCP) and patients. Each question was scored on a 1–5 Likert scale based on four evaluation criteria (maximum score, 20 points/question).ResultsIn an analysis including only HCPs, the information book scored 11.8 ± 1.2, GPT-4 scored 13.5 ± 1.1, Google Bard scored 11.5 ± 0.7, and CLOVA X scored 12.2 ± 1.4 (P = 0.001). The score of GPT-4 was significantly higher than those of the information book (P = 0.020) and Google Bard (P = 0.001). In an analysis including only patients, the information book scored 14.1 ± 1.4, GPT-4 scored 15.2 ± 1.8, Google Bard scored 15.5 ± 1.8, and CLOVA X scored 14.4 ± 1.8, without significant differences (P = 0.234). When both groups of evaluators were included, the information book scored 13.0 ± 0.9, GPT-4 scored 14.4 ± 1.2, Google Bard scored 13.5 ± 1.0, and CLOVA X scored 13.3 ± 1.5 (P = 0.070).ConclusionThe three GAIs demonstrated similar or better communicative competence than the information book regarding questions related to CRC surgery in Korean. If high-quality medical information provided by GAI is supervised properly by HCPs and published as an information book, it could be helpful for patients to obtain accurate information and make informed decisions.

Designing A Model for Production of Children's Health Information Content in Radiology Centers: A Case Study

Background: In contemporary healthcare systems, there is a growing emphasis on promoting self-care, patient empowerment, and informed decision-making. The creation of health information content is recognized as a vital tool for enhancing the health literacy of patients. Objectives: This study aimed to explore the components of children's health information in radiology centers to develop a model for producing health information content tailored to their needs. Methods: This qualitative exploratory case study involved 71 participants, including 25 children aged 6 - 14 years, 25 parents of children aged 0 - 14 years, and 23 staff members (radiology technicians and doctors) from the Radiology Department at Children's Medical Center Hospital in Tehran, Iran. Semi-structured and in-depth interviews were conducted to collect data, which were then analyzed using qualitative content analysis and selective-axial coding. Results: The developed model comprised two main dimensions: Health information content and health information format. The dimension of health information content included process information, emotional information, and self-regulating information. The dimension of health information format encompassed various formats such as informational brochures, books, educational animations, applications, and oral explanations. Conclusions: Creating health information content that aligns with children's interests and preferences can enhance their cooperation and participation in radiology examinations.

Intelligent Library Service Transformation Strategies Based on Convolutional Networks in the Information Age in the Context of Digital Transformation

At present, the sorting work of library books heavily relies on manual labour, and the sorting process is time-consuming and laborious. To address the above issues, in the context of digital transformation in the information age, a strategy research of intelligent library service transformation based on convolutional network is proposed to achieve intelligent daily maintenance regarding libraries. In particular, the arrangement of books based on category and order is resolved. First, the Canny operator detection algorithm combined with straight line is used to extract the book spine from the book image. Second, the Faster-RCNN-based target detection algorithm is selected to locate the claim number. The positioning accuracy also reaches 96% in the positioning test, which is also better than other algorithms. The specific detection time is 100s. Then the method is used to segment the characters, and the accuracy is 97%. Finally, in the character recognition of library book request numbers, the feature extraction effect of character images based on convolutional networks is the best. Compared with 95% and 96% of other algorithms, the average recognition rate is 97%, which also improves network performance. The comparative experimental findings suggest that the convolutional network algorithm can effectively achieve the information detection and book order recognition of library common claim numbers, providing a feasible solution for library intelligence.

Technology for Purifying Emissions Into the Atmosphere From a Sulfur Production Plant

At this article presents the current local environmental standards for emissions of the sulfur production plant at the TANECO PJSC enterprise. The existing methods of neutralization and disposal of waste and emissions are analyzed. Other options for neutralization and disposal of waste and emissions are given as possible methods according to information and technical reference books on the best available oil refining technologies.

Scaffolding Expository Reading with Picture Books: Strategies for Comprehending Informational Language

AbstractInformational texts present complex content using language that is simultaneously technical, abstract, dense, and authoritative. This article describes practical strategies to support teachers in using informational picture books to prepare upper elementary school students for navigating the complex language demands necessitated by expository reading. These strategies include morphological analysis, spotlighting discipline‐specific vocabulary, sentence completion, unpacking nominalizations, identifying actions and their agents, deconstructing noun phrases, paraphrasing complex sentences, and syntactic anatomy. They are designed for classroom teachers to support their implementation of authentic informational texts.

ETHNOMATHEMATICAL ASPECTS OF LEARNING GEOMETRY AND VALUES RELATED TO THE MOTIFS USED BY THE DAYAK NGAJU TRIBE IN CENTRAL KALIMANTAN

Purpose – Ethnomathematics are used in motifs by the Dayak Ngaju Tribe in Central Kalimantan. The motifs contain someEthnomathematical objects and concepts for Geometry and values. Therefore, this study aimed to describe the motifs based onmathematical objects and concepts of Geometry and value viewed from ethnomathematics aspects. Methodology – This study used a qualitative approach with an ethnography method. The researchers collected information fromdocuments and books. They conducted in-depth observations and interviews with the subjects regarding the culture of the Dayak Ngaju people who reside downstream of the Kahayan River in Central Kalimantan. The subjects were a Dayak Ngaju craftsman and a priest of the Hindu Kaharingan community. The motifs consist of tingang, dandang tingang, jata, batang garing, tanduk muang, buntut kakupu gajah, taya tree and rambunan tambun. Findings – The motifs contain some mathematical objects and concepts. Mathematical objects are created as circles, batang garingand jata motifs, and a six-sided shape in the tanduk muang motif. The concept is the geometric transformations, namely in the mdandang tingang and tanduk muang motifs the reflection in the motifs of tingang, batang garing, tanduk muang and taya tree. The on point (0,0) in the motifs of buntut kakupu gajah and taya tree, and the translation in the motif of jata. Significance – The study provides some mathematical objects and concepts in the motifs of the Dayak Ngaju tribe in Central Kalimantan. Students learning those objects and concepts should be related to their culture, namely the motifs, and they should acquire the values in such learning. Ethnomathematics plays an important role among Dayak Ngaju people in understanding mathematics concepts such as Geometry and values.

Unknown Dobrolyubov: Russia and Italy in the Life of the Litarary Critic

Many of the numerous works devoted to Nikolay Alexandrovich Dobrolyubov, a prominent Russian literary critic and journalist, regard him from a perspective similar to the one expressed in N. A. Nekrasov’s poem in the memory of N. A. Dobrolyubov. They view the critic as intellectual, ascetic, and dispassionate – an exemplar of a public figure. This poetic image has become strongly associated with Dobrolyubov’s personality, yet Dobrolyubov was much more than that: a witty satirizer, talented translator, author, and poet. M. G. Talalay’s book on Dobrolyubov’s Italian period depicts the distinguished critic not only as a versatile author, but also as a cultural phenomenon. The book gives an unusual perspective: Dobrolyubov is not only a bright thinker, but also an ardent lover, a frivolous young man, inspired by the nature of Italy, its rich cultural heritage, and his beloved girl. The trip to Italy was strongly recommended to Nikolai Alexandrovich by his colleagues at the Sovremennik magazine. He went to Italy to improve his failing health and spent the last year of his life in picturesque Florence, Rome, Milan, and Naples. The works included in the collection are very diverse in genre among them are journalism, reportage, political analysis, lyric poetry, satire, parody, and pamphlet. The reviewed book provides annotation to Dobrolyubov’s works written in Italy. Here for the first time are collected together all the prose and poetic works Nikolay Alexandrovich wrote in Italy. Lyric poetry of the period is marked by his love to an Italian girl: he was torn by the desire to start a family life abroad and to continue his work in the magazine. His Motherland needed him, and Dobrolyubov chose to return to Saint Petersburg. Six months later, his untimely death put an end to his desire to serve the common cause. Dobrolyubov’s stay in Italy is an important page in the history of Russian-Italian cultural relations, but, unfortunately, little studied. Of course, it is far from being exhausted by this publication, but the monograph is a significant milestone in its study. The collection of M. G. Talalay Dobrolyubov N. A. Children of Vesuvius: Journalism and Poetry of the Italian Period is a very informative and useful book intended both for researchers of Russian literature and journalism, and for students and teachers of humanities faculties. Its publication is highly welcomed.

Service evaluation of the implementation of SGLT-2 Inhibitor checklist on information communicated and documented to patients and transfer of care-records

Abstract Introduction Sodium Glucose Co-Transporter 2 (SGLT-2) Inhibitors’ therapeutic role has evolved1 as recent clinical trials showed they have beneficial effects across all stages of the cardio-renal metabolic spectrum2. There are different indications and specialities responsible for the initiation of these medications, so communication from health professionals to patients and documentation of this on transfer of care records is paramount3. It is important all health-care professionals ensure their clinical knowledge is current and updated to be able to communicate accurate and correct information to patients on their medications. A SGLT-2 Inhibitor counselling checklist was developed and approved for implementation in The Trust to promote awareness of new clinical guidelines and support the counselling provided to patients. The checklist included recommendations of the information to communicate and document on patient care records. Aim The aim was to assess the impact of the SGLT-2 Inhibitor counselling checklist on the information provided to patients and to identify if the indication and speciality responsible were recorded on transfer of patient care records for patients newly prescribed SGLT-2 inhibitors. Methods Ethical approval was not required for this quantitative research service evaluation. A data collection tool designed in Excel Microsoft 365 was used to collect data. Data was collected manually by the lead author retrospectively (pre-implementation of the checklist) from 1st January – 30th March 2022, and prospectively (post-implementation) from 1st July – 30th September 2022 from discharge prescriptions detailing newly prescribed SGLT-2 Inhibitors related to patients from four selected wards (A- D). Descriptive statistical analysis was carried out to compare the pre and post implementation data. Results Over the 6 month study period, a total of 110 patients were newly prescribed a SGLT-2 Inhibitor (63 pre- implementation and 47 post implementation). There was increased information communicated to patients in the post implementation group when compared to the pre implementation group. The percentage of patients provided with medicine information books and ‘protect my kidney’ cards increased from 25% to 70% and the proportion that received counselling increased from 27% to 70%. The indication and speciality involved with initiation and prescribing of SGLT-2 Inhibitors was well communicated and documented from 3% unknown in the pre group compared to 0% in the post implementation group. Discussion/Conclusion Despite this study being limited to a short collection period and a small sample size, the data collected demonstrates that the SGLT-2 inhibitor counselling checklist can increase the information communicated to patients and improve information included on transfer of care records, which is paramount between healthcare professionals to ensure a seamless transfer of care3. A key implication is the need to ensure use of counselling checklists as part of the discharge process.

Perancangan Perpustakaan Dengan Tema “The Shape of Nature” di Grogol

Books are windows to the world. In the era of 4.0 which continues to develop and advance, easy access to information and reading books can not only be obtained from the library, now reading can be done via a cellphone from a pocket. This ease of access does not necessarily make people willing to read. According to Unesco, Indonesia's reading interest is in the 2nd lowest rank. UNESCO says Indonesia ranks second from the bottom in terms of world literacy, meaning that reading interest is very low. According to UNESCO data, the reading interest of the Indonesian people is very concerning, only 0.001%. This means that out of 1,000 Indonesians, only 1 person is an avid reader. In a different research titled World's Most Literate Nations Ranked conducted by Central Connecticut State University in March 2016, Indonesia was ranked 60th out of 61 countries in terms of reading interest, just below Thailand (59) and above Botswana (61).

The Application of Artificial Intelligence Technology in Public Library Information Retrieval

With the continuous innovation and development of social science and technology, artificial intelligence technology has been the focus of attention and research in more and more industries. Public library, as an important place in the society to provide mass education for the masses, should fully seize the development opportunity with artificial intelligence technology as the core idea in the operation and development, carry out intelligent, automatic and digital reform and innovation of the library, and optimize the links of information retrieval, book borrowing, information service and access to the library. Through Internet technology, artificial intelligence technology and other advanced technologies, the whole science and technology content of public libraries and public service quality is improved so as to meet the specific needs of the public for the use of public education resources. Based on this, this paper first briefly describes the basic concepts of human intelligence technology and information retrieval technology, and then studies the specific application of artificial intelligence technology in public library information retrieval link and related service applications, hoping to provide some reference for professionals.

Value relevance of compliance with IFRS 7: evidence from Canada

PurposeThis paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the value relevance of the firm's accounting information (book value of shareholders' equity and net income).Design/methodology/approachThe sample for this paper consists of 288 financial institutions listed on the Toronto Stock Exchange (TSX) from 2016 to 2019. Panel regressions have been used in this study.FindingsThe findings reveal that compliance with IFRS 7 is positively associated with the firm's market value. After making a classification between high-compliance and low-compliance companies, the authors' results indicate that the compliance level is positively associated with the value relevance of net income. Surprisingly, when examining the value relevance of financial instruments disclosures (FID) supplied after the adoption of IFRS 9, the authors find that book values of shareholders' equity and earnings are not more value relevant in the post-IFRS 9 period.Research limitations/implicationsGiven that the authors' analysis has been restricted to the Canadian setting, the regression results might not be generalized for other countries with different capital markets features.Practical implicationsThe authors' findings point out that FID can affect investors' decisions as well as their confidence in the companies in which they invest. Hence, the regulatory bodies should gear more efforts to ensure high-compliance levels.Originality/valueTo the best of the authors' knowledge, this research is among the first attempts to investigate whether the new FID (after the adoption of IFRS 9) improves the firm disclosure quality and enhances the value relevance of accounting information.