(-1,1)-incidence matrix of a graph

Let \( V(G) = \{v_1, v_2, \ldots, v_n\} \) be the vertex set and \( E(G) = \{e_1, e_2, \ldots, e_m\} \) be the edge set of a graph \( G \). The Seidel adjacency matrix of a graph \( G \) is defined as \( S(G) = [s_{ij}] \) of order \( n \times n \), in which \( s_{ij} = -1 \) if \( v_i \) is adjacent to \( v_j \), \( s_{ij} = 1 \) if \( v_i \) is not adjacent to \( v_j \) and \( s_{ii} = 0 \). We introduce here the \( (-1,1) \)-incidence matrix of \( G \) as \( B_S(G) = [c_{ij}] \) of order \( n \times m \), in which \( c_{ij} = -1 \) if \( v_i \) is incident to \( e_j \) and \( c_{ij} = 1 \) if \( v_i \) is not incident to \( e_j \). Further we explore properties of \( B_S(G) \) and of its transpose.