The purpose of this paper is to study the effect of operational, market and accounting risks disclosures on investors … improving value reporting. However, our findings indicate insignificant and weak effect of operational and accounting risks … usefulness of COB's (2002) operational and accounting risks disclosures requirements. Additional analysis reveals that risk …

The purpose of this research is to investigate whether the alignment of IT with the strategy (particularly the … partnership strategy or cooperation practice) and organizational structure of an SME could have a decisive influence on its … multivariate perspective, modelled with structural equations, was used to test the alignment between strategy, structure and IT …

and use of information has not always been considered as a relevant question for strategy making. Indeed, in classical … circulation as social practices, an approach which mirrors that of Strategy-as-Practice. This focus on social practices gives way …