This document gives information on the adoption of metadata in the management of various units within the county. It brings to the fore the various categories of metadata that can be utilized to enable the counties visualize their objective. Metadata can be described as data about data it...

Purpose: Analyze the relationship between the senior executive and ICT use. Design/methodology/approach: Empirical research through which we propose a framework to establish the main factors that might lead to an increase in ICT use by senior executives. Findings: The main contribution of the...

The emergence of the current intangible-intensive economy does not only mean enormous opportunities but also serious challenges in different dimensions. These challenges are mainly due to some fundamental differences in nature between physical assets and intangibles. The very same reasons that...

This study seeks to examine the influence of firm-specific determinants of stock prices in an emerging market with particular reference to firms listed on the Ghana Stock Exchange. The study employs a data-set from all listed firms on the Ghana Stock Exchange from 2008 to 2014. The study used...

Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems. One emphasizes relevance, the other reliability. Both systems produce identical inter-temporally correlated signals. The relevant system reports an accounting signal in the...

The cure of a defaulted company has important implications for the estimation of the loss given default. In this study, we estimate the probability of a defaulted company being cured using data on a large international sample of defaulted companies. More specifically, we examine whether historic...

The effects of government R&D subsidies can vary across recipient firms, depending on the various characteristics of a firm, potentially including the firm's accounting information quality (AIQ). It has been well recognized that high AIQ helps to reduce information asymmetry between investors...