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 |