标题: 企业导入ERP系统对盈余管理及会计资讯价值攸关性影响之研究
The Effect of ERP System Implementation on Earnings Management and the Value-Relevance of Accounting Information
作者: 曹秀惠
黄娟娟
Hsiu-Hui Tsao
Chuan-Chuan Huang
关键字: 企业资源规划;盈余管理;价值攸关性;会计资讯品质;Enterprise Resource Planning;Earnings Management;Value-relevance;Accounting Information Quality
公开日期: 1-四月-2018
出版社: 国立交通大学
National Chiao Tung University
摘要: 本研究以2009年天下杂志所发布之台湾制造业1000大企业于2001年至2011年间导入ERP系统之公司为研究样本,主要探讨企业导入ERP系统对盈余管理及会计资讯价值攸关性的影响。研究结果显示,企业导入ERP系统降低以短期及长期裁决性应计数绝对值衡量之盈余管理。研究结果亦显示,企业导入ERP系统降低会计资讯之整体价值攸关性。若再进一步将会计资讯区分为盈余及权益帐面价值资讯,实证结果发现,企业导入ERP系统盈余之价值攸关性显着降低,而权益帐面价值之价值攸关性显着增加。整体而言,企业导入ERP系统后提升了会计资讯品质之忠实表述但降低了价值攸关性。此外,就投资人投资决策观点,在ERP系统环境下相较于盈余资讯,权益帐面价值拥有较高的资讯价值。
This study investigated the effect of enterprise resource planning (ERP) system implementation on earnings management and the value-relevance of accounting information. Among the top 1000 most successful Taiwanese manufacturing firms, those that had implemented ERP systems during 2001-2011 were sampled for an empirical analysis. The results indicated that earnings management, which is measured by short- and long-term discretionary accruals, decreased after the firms implemented ERP systems. The analysis also revealed a significantly negative relationship between ERP implementation and the combined value-relevance of earnings and book values. The results also showed that after the firms implemented ERP systems, the value-relevance of book value increased and that of earnings decreased. These findings indicate that after the firms implemented ERP systems, the faithful representation of accounting information increased and the value-relevance of accounting information decreased. The book value possessed more valuable information from the perspectives of investors after the implementation of the ERP system.
URI: http://hdl.handle.net/11536/143790
http://dx.doi.org/10.29416/JMS.201804_25(2).0003
ISSN: 1023-9863
期刊: 管理与系统
Journal of Management and System
Volume: 25
Issue: 2
起始页: 189
结束页: 226
显示于类别:Journal of Management and System