Aiman A. Ragab and Mohammad M. Omran
The purpose of this paper is to examines empirically whether national and international investors in the Egyptian stock market perceive accounting information based on the…
Abstract
Purpose
The purpose of this paper is to examines empirically whether national and international investors in the Egyptian stock market perceive accounting information based on the Egyptian Accounting Standards to be useful in stock valuation.
Design/methodology/approach
Using a sample of all available listed firms in the emerging market data base from 1998 to 2002, evidence of the value relevance of accounting information in Egypt was obtained, based on both return and price models.
Findings
The results suggest that stock prices in Egypt are less information about the future value of the firm than is accounting information. It is perhaps unreasonable to conclude that accounting information has higher value relevance in Egypt because financial reporting is of higher quality. It might, however, imply that competing information sources such as earnings forecasts, firm research by financial analysts, management conference calls, etc. are far less relevant in Egypt.
Originality/value
This study is of value in that it highlights how the Egyptian stock market needs complementary information sources other than published accounting reports, to become more informationally efficient.
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Keywords
Abdelkader Daghfous, Noha Tarek Amer, Omar Belkhodja, Linda C. Angell and Taisier Zoubi
Job market shifts, such as workforce mobility and aging societies, cause the exit of knowledgeable personnel from organizations. The ensuing knowledge loss (K-loss) has broad…
Abstract
Purpose
Job market shifts, such as workforce mobility and aging societies, cause the exit of knowledgeable personnel from organizations. The ensuing knowledge loss (K-loss) has broad negative effects. This study analyzes the knowledge management literature on K-loss published from 2000 to 2021 and identifies fruitful directions for future research.
Design/methodology/approach
The authors conduct a systematic literature review of 74 peer-reviewed articles published between 2000 and 2021. These articles were retrieved from ProQuest Central, Science Direct, EBSCOhost and Emerald databases. The analysis utilizes Jesson et al.’s (2011) six principles: field mapping, comprehensive search, quality assessment, data extraction, synthesis and write-up.
Findings
Three sub-topics emerge from the systematic literature review: K-loss drivers, positive and negative impacts of K-loss and mitigation strategies. Over half of the literature addresses mitigation strategies and provides solutions for K-loss already in progress, rather than proposing preventive measures.
Research limitations/implications
This study has limitations related to the time span covered. Moreover, it focuses on articles published in refereed journals. Therefore, important contributions from conference papers, books and professional reports were excluded.
Originality/value
This research comprehensively synthesizes the K-loss literature and proposes future avenues of research to address under-investigated areas and potentially lead to theoretical and empirical advancements in the field. This study also provides suggestions for improving managerial practices.
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The purpose of this two-part study is to systematically review, analyze and critically synthesize the current state of empirical research on knowledge loss induced by…
Abstract
Purpose
The purpose of this two-part study is to systematically review, analyze and critically synthesize the current state of empirical research on knowledge loss induced by organizational member turnover (KLT).
Design/methodology/approach
A systematic literature review was conducted based on 91 empirical studies on KLT.
Findings
Part I of the study contributes to the advancement of KLT scholarship by mapping key developments in empirical research on KLT (publication trends, methodological and theoretical foci, heterogeneity of geographical, industrial and organizational contexts); encapsulating KLT antecedents associated with both voluntary and involuntary turnover; and revealing a broad scope of KLT effects at organizational and unit level.
Research limitations/implications
This study has limitations related to inclusion/exclusion criteria used for creating the review sample and the “Antecedents–Phenomenon–Outcomes” logic used to synthesize the findings.
Originality/value
Part I of the study offers a systematic synthesis of KLT empirical research with respect to KLT antecedents, outcomes and factors affecting them.
Details
Keywords
The purpose of this two-part study is to systematically review, analyze and critically synthesize the current state of empirical research on knowledge loss induced by…
Abstract
Purpose
The purpose of this two-part study is to systematically review, analyze and critically synthesize the current state of empirical research on knowledge loss induced by organizational member turnover (KLT).
Design/methodology/approach
This study is based on using a systematic literature review methodology reported in Part I.
Findings
Part II of this study contributes to the advancement of KLT scholarship by offering: an integrative narrative of KLT coping and preventive mechanisms as well as factors affecting them; an organizing framework of KLT empirical literature; and suggestions for future research, which are discussed with respect to the content, based on the proposed framework and by extending contextual dimensions of “who”, “where” and “when”, as well as use of theories and methods.
Research limitations/implications
This study has limitations related to inclusion/exclusion criteria used for creating the review sample and the “Antecedents–Phenomenon–Outcomes” logic used to synthesize the findings.
Originality/value
Part II of this study offers a systematic synthesis of KLT empirical research with respect to KLT coping and preventive mechanisms and a discussion of opportunities for future research.