The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context
| Author | Elsayed, Nader |
| Author | Ammar, Sameh |
| Author | Mardini, Ghassan H. |
| Available date | 2020-05-15T00:15:05Z |
| Publication Date | 2019-12-24 |
| Publication Name | Enterprise Information Systems |
| Resource | Scopus |
| Citation | Elsayed, 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. |
| ISSN | 1751-7575 |
| Abstract | By 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. |
| Language | en |
| Publisher | Taylor and Francis Ltd. |
| Subject | Corporate performance decision-usefulness theory ERP utilisation experience segmental reporting UK FTSE-100 listed companies |
| Type | Article |
| Pagination | 61-86 |
| ESSN | 1751-7583 |
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Accounting & Information Systems [490 items ]