標題: | 企業導入ERP系統對盈餘管理及會計資訊價值攸關性影響之研究 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 |
關鍵字: | 企業資源規劃;盈餘管理;價值攸關性;會計資訊品質;Enterprise Resource Planning;Earnings Management;Value-relevance;Accounting Information Quality |
公開日期: | 1-四月-2018 |
出版社: | 國立交通大學 National Chiao Tung University |
摘要: | 本研究以2009年天下雜誌所發布之台灣製造業1000大企業於2001年至2011年間導入ERP系統之公司為研究樣本,主要探討企業導入ERP系統對盈餘管理及會計資訊價值攸關性的影響。研究結果顯示,企業導入ERP系統降低以短期及長期裁決性應計數絕對值衡量之盈餘管理。研究結果亦顯示,企業導入ERP系統降低會計資訊之整體價值攸關性。若再進一步將會計資訊區分為盈餘及權益帳面價值資訊,實證結果發現,企業導入ERP系統盈餘之價值攸關性顯著降低,而權益帳面價值之價值攸關性顯著增加。整體而言,企業導入ERP系統後提升了會計資訊品質之忠實表述但降低了價值攸關性。此外,就投資人投資決策觀點,在ERP系統環境下相較於盈餘資訊,權益帳面價值擁有較高的資訊價值。 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: | 管理與系统 Journal of Management and System |
Volume: | 25 |
Issue: | 2 |
起始頁: | 189 |
結束頁: | 226 |
顯示於類別: | 管理與系統 |