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The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context.pdf (2.5 MB)

The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context

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journal contribution
submitted on 2024-03-11, 06:58 and posted on 2024-03-11, 07:00 authored by Nader Elsayed, Sameh Ammar, Ghassan H. Mardini

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.

Other Information

Published in: Enterprise Information Systems
License: http://creativecommons.org/licenses/by-nc-nd/4.0/
See article on publisher's website: https://dx.doi.org/10.1080/17517575.2019.1706192

Funding

Open Access funding provided by the Qatar National Library.

History

Language

  • English

Publisher

Taylor & Francis

Publication Year

  • 2019

License statement

This Item is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Institution affiliated with

  • Qatar University
  • College of Business and Economics - QU

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