درخت حوزه‌های تخصصی

Organizations nowadays focus on, not implementing ERP systems, but also leveraging ERP systems as part of their digital strategy. They holistically address people, processes, and technology for a digital transformation. Meanwhile, higher education institutions (HEIs) are also facing an imperative need for the implementation of modern technologies to stay competitive and differentiate them as an innovation leader. Higher education management is challenged with maintaining high-level information systems. These systems can generate complex real-time reports for effective resource allocation and better decision making. Enterprise Resource Planning (ERP) systems can help HEIs manage their resources and operations effectively. A study of ERP among 112 HEIs in Egypt was conducted. This study originally investigates the Egyptian HEIs’ perception of the ERP system as a new integrating tool for its value. The results showed that Egyptian HEIs are still at the embryonic level as the majority have not adopted these systems yet. However, ERP value has been undoubtedly perceived by HEIs’ managers. Therefore, the present study fruitfully reflected HEIs’ understanding of the imperative need of ERP systems as strategic systems for their competitiveness. Consequently, the study suggests that Egyptian HEIs and ERP vendors take steps to remove any barriers and accelerate the ERP adoption process. Also, this research contributes to the advancement of ERP concepts and characteristics from HEIs' standpoint and a grants practical verification to the higher education context. Overall, the study advances existing knowledge and research on ERP, strategic management systems, and HEIs.

The present study aims to investigate the relationship between comparability of financial reports and negative coefficient of skewness of firm-specific monthly returns. In this study, to measure the financial statements comparability, De Franco et al. (2012) model is employed. Sample includes the 425 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data. The results indicate that financial statements comparability mitigates negative skewness of stock return. Our findings are robust to alternative measure of stock price crash risk, individual analysis of the research hypothesis for each year and endogeneity concern. The current study is almost the first study which has been conducted in emerging capital markets, so the findings of the study not only extend the extant theoretical literature concerning the stock price crash risk in developing countries including emerging capital market of Iran, but also help investors, capital market regulators and accounting standard setters to make informed decisions