In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As...

The objective of this paper is to examine the relationships among knowledge management (KM), enterprise resource planning implementation (ERPI) and perceived organizational performance (POP). Besides, ERP implementation is employed as a mediator in this study to determine the impact of KM on...

Following the implementation of Enterprise Resource Planning (ERP) systems, a myriad of challenges and issues may manifest, leading to inefficiencies and resistance from users, thereby impeding the anticipated benefits. While previous researchers have predominantly directed their attention...

The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...

This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...

Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study...

Users of financial statements are in a better position to evaluate the performance of the firm in question if its accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly beneficial, the empirical studies on its impact on earnings...

Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study...

rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that...