In the same vein, Atwood et al. (2010) findfound that earnings have lower persistence and a lower association with future cash flows for firms with higher book-tax conformity.
In line with their argument, this study finds a functioning credit channel in the Eritrean economy.
The finding conforms towith other research reports that claimed KM is widely practiced among large corporations (Takeuchi and& Nonaka, 2004; Bhatt, 2001; Brand, 1998) and influencinginfluences performance (Carneiro, 2000).