Purpose: This paper aims to enrich our understanding of whether mandatory IR adoption lures firm into misreporting or forces them to reduce it. Design/methodology/approach: The empirical analysis is carried out based on the sample containing all publicly listed firms in South Africa. Many...

Purpose While business intelligence and analytic (BIA) systems have been developed by large corporations around the world, micro-, small- and medium-sized enterprises (MSMEs) have recently paid attention and deployed BIA adoption, particularly during the Covid-19 pandemic disruption. This study...