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Traditionally, Task–Technology Fit (TTF) theory has been applied to examine the usefulness of technology in the work environment. Can the same approach (based on experience rather than tasks) be applied to non-work, cultural heritage environments? This is the question the authors ask in this study. This study proposes a new variation of TTF based on the experience economy model, namely Experience–Technology Fit (ETF), for the non-work environment, in particular, in the context of cultural heritage, where visitor experience is enhanced by extended reality technology, which combines immersive technologies and artificial intelligence.

Employing a quantitative survey method, the empirical analysis seeks to determine the influence of Mixed Reality (MR) characteristics (interactivity, vividness), Voice User Interface (VUI) characteristics (speech recognition, speech synthesis) and experience economy factors (education, entertainment, esthetic, escape) on satisfaction, revisit intention and actual purchase to propose a new ETF model.

VUI, MR, and experience factors were significantly associated with ETF; when combined with MR-based experience, ETF was significantly associated with satisfaction. This study’s findings further demonstrate the relationship between users' satisfaction when engaging with MR-based experience and revisit intention, while purchase intention was significantly associated with the actual purchase.

The novel contribution of this study is the proposal of the EFT model, a new variation of TTF based on the experience economy model. Overall, this study expands the applications of TTF to an experience-oriented business, thereby broadening the authors’ understanding of technological success with a specific focus on the technology fit of Extended Reality (XR) in the context of cultural heritage.

This paper aims to provide an investigation into whether financial analysts' forecast accuracy differs between the pre‐ and post‐adoption of the international financial reporting standards (IFRS) in the Asia‐Pacific region, namely, for the countries of Australia, Hong Kong and New Zealand. In particular, this study seeks to examine whether the treatment of intangibles capitalized in the post‐IFRS period have positively aided analysts in forecasting future earnings of a firm.

Panel data analysis is applied over a period from 2001 to 2008.

Evidence is found to show intangibles capitalized under the new recognition and measurement rules of IFRS are negatively associated with analysts' earnings forecast errors. The results are robust to several model specifications across each of the countries, suggesting that the adoption of IFRS may indeed provide more value‐relevant information in financial statements for the users of financial reports.

This paper analyzed whether the adoption of IFRS has led to any changes in the accuracy of earnings forecasts. The results will be of help to analysts' earnings forecast activity and those with interest in the subject.