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...

Although commentators have noted that Lean currently is receiving a great deal of attention in Norway, little is known about how and to what extent Lean is used by Norwegian organizations. The overall purpose of this paper is to present the results of an explorative survey that attempts to map...

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 current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study specifically determined the awareness level and extent of adoption of the standard. It also assessed how coercive, memetic, normative and environmental factors influenced the...

Share prices reflect available financial information about those firms and a substantial amount of these information come from financial statement figures. The informativeness of the reported earnings and book values in financial statements depend on accounting standards that govern their...

Modern organizations desire to fully include every organizational member in relevant activities for optimizing performance and reducing conflicts. This inclusion has become a challenge for leaders due to increased diversity in inclusive organizations. On one hand, organizational inclusion...

Very drastic environmental changes require the development of an adaptive performance management framework that supports the strengths of the company's structure. Proving the position of internal CSR as a resource that can solve performance problems needs to be done. This study aims to analyze...

The organizational sustainability heavily depends upon employee performance. The aim of the study is to examine the relationship of organizational justice and in-role employee performance. Moreover, the organizational embeddedness and employee advocacy are used as mediator and moderator,...

The world has been facing unprecedented challenges with various ethical issues within organisations, which is related to ethical leadership and decision making amongst other things. Subsequently, this paper is focused on the interrelationships between organisational culture, ethical...