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Article
Publication date: 1 July 2006

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…

2601

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.

Details

Review of Accounting and Finance, vol. 5 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

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Article
Publication date: 28 March 2023

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…

870

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.

Details

Journal of Enterprise Information Management, vol. 36 no. 4
Type: Research Article
ISSN: 1741-0398

Keywords

Available. Open Access. Open Access
Article
Publication date: 2 February 2023

Nataliya Galan

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…

2722

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

The Learning Organization, vol. 30 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 February 2023

Nataliya Galan

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…

1668

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.

Details

The Learning Organization, vol. 30 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

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