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 objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...

This study aims to identify the mediating role of the management accounting information system (MAIS) in the relationship between innovation strategy and the financial performance of industrial companies in Jordan. To achieve the objectives of the study, the prepared a questionnaire, where the...

Attracting institutional shareholders in stock markets has drawn the attention of financial market regulators and researchers. Globally, governments are trying to attract institutional investors by reducing information asymmetry and improving governance and transparency, in order to produce a...

Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and...

The study explored the influence of accounting graduates' competencies on their job performance and how continuing professional development (CPD) mediates such relationships. The explanatory correlational design, through the census technique, was used to draw and analyse data from 115 accounting...

Sub-Saharan Africa (SSA) was colonised for about a century by the British, French and other European countries. Therefore, we examine these forms of colonisation on accounting development in Africa. We use a description-explanatory approach to show how three forms of colonisation have driven the...