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
黃娟娟
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
ISSN: 1023-9863
期刊: 管理與系統
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


文件中的檔案:

  1. 1023-9863-250203.pdf