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AuthorElsayed, Nader
AuthorAmmar, Sameh
AuthorMardini, Ghassan H.
Available date2020-05-15T00:15:05Z
Publication Date2019-12-24
Publication NameEnterprise Information Systems
ResourceScopus
CitationElsayed, N., Ammar, S., & Mardini, G. H. (2021). The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context. Enterprise Information Systems, 15(1), 61-86.
ISSN1751-7575
URIhttp://dx.doi.org/10.1080/17517575.2019.1706192
URIhttp://hdl.handle.net/10576/14951
AbstractBy adopting the Decision-Usefulness theory, this study investigates separately and jointly the impact of utilising Enterprise Resources Planning system (ERPs) and the information disclosure of Segmental Reporting (SR), following the implementation of IFRS-8, on Corporate Performance (CP) in the UK context. The research was drawn on the Financial-Times-Stock-Exchange (FTSE)-100 over the period 2013-2017 using textual analysis and Compustat, after accounting for endogeneity problems. The authors find generally direct relationships between CP indicators, ERP utilisation experience and SR dimensions. This paper has several implications for FTSE-100 companies, academics, practitioners and IFRS-setters regarding the ERP utilisation and the segmental information reporting.
Languageen
PublisherTaylor and Francis Ltd.
SubjectCorporate performance
decision-usefulness theory
ERP utilisation experience
segmental reporting
UK FTSE-100 listed companies
TitleThe impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context
TypeArticle
Pagination61-86
ESSN1751-7583
dc.accessType Open Access


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