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5 School of Doctoral Studies (European Union) Journal 2011Section BMEBusiness Management and EconomicsSection coordinated by the Department of Business Management and Economics in the School of Doctoral Studies of theEuropean UnionHead of the Department:Deputy Head of Business Management:Deputy Head of Economics:Dr. Jünger AlbingerDr. Mathew BlockDr. Paul StenzelReviewers Body Coordinators:Chair of Accounting and Finance Studies:Chair of Human Resources Studies:Chair of Marketing Studies:Chair of Operations and Production Studies:Chair of Information and Knowledge Management Studies:Chair of Leadership and Corporate Policy Studies:Chair of Change, Conflict and Crisis Studies:Chair of Mathematical and Quantitative Methods:Chair of Microeconomics:Chair of Macroeconomics and Monetary Economics:Chair of International Economics:Chair of Schools of Economic Thought and Methodology:Professor Ira JoubertProfessor Beverly LantinProfessor Frans CooperProfessor Guy LeroyProfessor Mitsuaki UnoProfessor Tui UnterthinerProfessor Takako IwagoProfessor Maria NicklenProfessor Carlo GrunewaldProfessor Stefen L FeinbergProfessor Mitchell AlvarezProfessor Vincent HaidingerBusiness Management and Economics Section ContentArticle 1 Page 7Empirical Evaluation of the Evidence of the Beneficial Influence of the Strategic Planning Process on the OverallPerformance of Emerging Countries CompaniesAuthor: Walter Gerard Amedzro St-Hilaire (PhD)Country: CanadaArticle 2 Page 17Institutional Infrastructure and the Adoption of International Financial Reporting Standards (Ifrs) in NigeriaAuthor: Iyoha, F.O. and Jafaru JimohCountry: NigeriaArticle 3 Page 24Comparing Bankruptcy Prediction Models in IranAuthor: Ali Ebrahimi Kordlar and Nader NikbakhtCountry: IranSchool of Doctoral Studies (European Union) Journal - 2011

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