this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

Many bank customers are still reluctant to conduct their financial transactions online. The aim of this paper is to provide an improved understanding of determinants of online banking adoption in Austria. The authors propose a conceptual model that integrates perceptions of innovation characteristics and individual differences and report an empirical study with 372 bank customers in Austria. Lo...

This study examines the effect of e-payment system (EPS) on efficiency banks in Nigeria. Specific objectives are to determine implication mobile payment, Automated Teller Machine (ATM) and POS Nigerian banks, by collating data Central Bank Nigeria (CBN), from year 2012 2016. A linear regression analysis was used via SPSS carry out analysis, at a significance level 0.05. The result obtained P-Va...

This paper studies the diffusion and impact of a cost-saving technological innovation — Internet banking. Our theory characterizes the process through which the innovation is adopted sequentially by large and small banks, and how the adoption affects bank size distribution. Applying the theory to an empirical study of Internet banking diffusion among banks across 50 U.S. states, we examine the ...

Innovative applications of mobile information and communication technology (ICT) include the recent use of mobile services for preventive health interventions. We report on a one-month empirical study of such an intervention to evaluate a model that includes positive user adoption factors, together with user perceptions impeding adoption. Findings revealed intrinsic motivation to be a sufficien...

abstract the purpose of this paper is to investigate the factors affecting adoption of agricultural crops insurance among apple growers in semirom and eghlid shahrestans and determining the best model. a survey was conducted using the stratified random sampling. data were collected by questionnaire from 240 adopters and 157 non – adopters. the results showed that adopters of insurance are more ...

In mobile situations, consumers’ perceived risk is the important determinant of whether they adopt the mobile banking service. Meanwhile the root cause of consumers’ perceived risk is the existence of system usability of mobile banking service. After reviewing relevant literature, this text pointed out the system usability of mobile banking service is the important factor of consumers’ perceive...

Information and communication technology (ICT) has helped to drive increasingly intense global competition. In turn, this intensity increases the need for flexibility and rapid changeability in ICT to support strategies that depend on organizational agility. We report a comparative, cross-cultural case study of the implementation of Service Oriented Architectures (SOA) at a Scandinavian bank an...