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題名:企業E化宣告效果之研究--以臺灣上市公司為例
書刊名:電子商務學報
作者:高麗萍 引用關係
作者(外文):Kao, Li-ping
出版日期:2004
卷期:6:1
頁次:頁53-73
主題關鍵詞:企業資源規劃系統企業E化事件研究法標準化累積異常報酬E-businessEvent studyEnterprise resource planningERP
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(4) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:0
  • 點閱點閱:18
本研究主要目的在檢視公司宣告企業E化事件資本市場反應。本文首先利用事件研究法探討ERP的宣告效果。研究結果顯示資本市場對於ERP消息會給於正面顯著反應;其次探討公司規模不同、財務狀況不同及產業別不同之公司特性,宣告企業E化時股價是否會產生不同的異常報酬。研究結果顯示資本市場對於ERP宣告會有正面顯著異常反應。惟台灣股票市場在正式對外宣告前很可能已發生資訊外漏的情形,宣告日前異常股價便已提前反應。其次不同公司特性會對股價異常報酬造成影響,小公司宣告ERP事件時會有較高的資訊內福,宣告消息之增額價值會較大;財務健全公司及電子業公司宣告ERP事件會比財務不健全及非電子業有較高股價異常報酬表現,但未達顯著水準,此一研究結果與國外研究結果不同但方向一致。
The objective of this research is to examine how the market responds when a firm announces that it plans to implement an ERP system. Study findings indicate an positive reaction to initial ERP announcements. Research also findings the market response to small firms is significantly more positive than to large firms.
期刊論文
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2.Wier, Benson、Hunton, James E.、McEwen, Ruth Ann(2002)。The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans。Journal of Information Systems,16(1),31-40。  new window
3.Wah, L.(2000)。Give ERP a Chance。Management Review,89(3),20-24。  new window
4.Roach, S. S.(1988)。Technology and the Services Sector: The Hidden Competitive Challenge。Technological Forecasting and Social Change,38(4),387-403。  new window
5.McNichols, M.、Dravid, A.(1990)。Stock splits and signaling。Journal of Finance,45,857-880。  new window
6.Flannery, M. J.(1986)。Asymmetric information and risky debt maturity choice。Journal of Finance,41(1),19-37。  new window
7.Kumar, K.、van Hillegersberg, J.(2000)。ERP Experiences and Evolution。Communications of the ACM,43(4),23-26。  new window
8.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
9.Hitt, Lorin M.、Brynjolfsson, Erik(1996)。Productivity, business profitability, and consumer surplus: Three different measures of information technology value。Management Information Systems Quarterly,20(2),121-142。  new window
10.Hitt, L. M.、Wu, D. J.、Zhou, X.(2002)。Investment in Enterprise resource planning: business impact and productivity measures。Journal of Management Information Systems,19(1),71-98。  new window
11.Davenport, T.、Short, J.(2000)。In search of ERP paybacks。Computerworld,34(8),42。  new window
12.Hayes, D. C.、Hunton, J. E.、Reck, Jacqueline L.(2001)。Market reaction to ERP implementation announcements。Journal of Information Systems,15(1),3-18。  new window
13.Knorr, E.(1999)。ERP's rough waters。Upside,11(12),209-213。  new window
14.Koch, C.(1996)。The integration nightmare: Sounding the alarm。CIO Magazine,6-10。  new window
15.Miller, Gregory S.、Skinner, Douglas J.(1998)。Determinants of the Valuation Allowance for Deferred Tax Assets under SFAS No.109。The Accounting Review,73(2),213-233。  new window
16.Vaughan, Jonathan(1996)。Enterprise Applications。Software Magazine,16(5),67-72。  new window
17.Mikkelson, Wayne H.、Partch, M. Megan(1986)。Valuation Effects of Security Offerings and the Issuance Process。Journal of Financial Economics,15(1/2),31-60。  new window
18.游育蓁、何玉美(19990200)。如何成功導入ERP。管理雜誌,296,66-71。  延伸查詢new window
19.Barron, O. E.、Kile, C. O.、O'Keefe, T. B.(1999)。MD&A quality as measured by the SEC and analysts' earnings forecasts。Contemporary Accounting Research,16(1),75-109。  new window
20.Stickel, Scott E.(198503)。The Effect of Value Line Investment Survey Rank Changes on Common Stock Price。Journal of Financial Economics,14(1),121-143。  new window
21.Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
22.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。  new window
23.Tam, K. Y.(1998)。The Impact of Information Technology Investments on Firm Performance and Evaluation: Evidence from Newly Industrialized Economies。Information Systems Research,9(1),85-98。  new window
24.Dos Santos, B. L.、Peffers, K.、Mauer, D. C.(1993)。The impact of information technology investment announcements on the market value of the firm。Information Systems Research,4(1),1-23。  new window
25.Denis, David J.、Denis, Diane K.、Sarin, Atulya(1997)。Agency Problems, Equity Ownership, and Corporate Diversification。The Journal of Finance,52(1),135-160。  new window
26.張緯良、陳育亮(2002)。檢視國內ERP成效。資訊與電腦雜誌,265,62-65。  延伸查詢new window
27.張緯良、陳育亮(2001)。ERP是助力?是阻力?80%ERP為何超時、超支。資訊與電腦。  延伸查詢new window
28.Feroz, E. H.、Wilson, E. R.(1992)。Market segmentation and the association between municipal financial disclosure and net interest costs。The Accounting Review,480-495。  new window
29.Gordon, Geoffrey L.、Calantone, Roger J.、Di Benedetto, C. Anthony(1993)。Business-to-Business Service Marketing: How Does It Differ from Business-to-Business Product Marketing?。Journal of Business & Industrial Marketing,8(1),45-57。  new window
30.Grant, E. B.(1980)。Market implications of differential amounts of interim information。Journal of Accounting Research,18(1),255-268。  new window
31.Hayes, D. C.、Hunton, J. E.、Reck, J. L.(2000)。Information systems outsourcing announcements: Investigating the impact on the market value of contract granting firms。Journal of Information Systems,14(Fall),109-125。  new window
32.Jain, P.(1982)。Cross Sectional Association between Abnormal Returns and Firm-Specific Variables。Journal of Accounting Economics,4,205-228。  new window
33.Khurana, I. K.、Lippincott(2000)。Restructuring and firm value: The effects of firm profitability and restructing purpose。Journal of Business Finance & Accounting,1107-1130。  new window
34.Lang, M. H.、Warfield, T. D.(1997)。Response to the FASB invitation to comment: Recommendations of the AICPA special committee on financial reporting and the association for investment management and research。Accounting Horizons,11(1),139-156。  new window
35.Stedman, C.(1999)。Survey: ERP cost more than measurable ROI。Computerworld,6。  new window
會議論文
1.Andersen Consulting(2000)。如何成功導入ERP。沒有紀錄。  延伸查詢new window
2.Al-Mashari, M.(2000)。Constructs of Process Change Management in ERP Content: A Focus on SAP R/ 3。Long Beach, CA。997-980。  new window
3.McAfee, A.(1999)。The impact of enterprise resource planning systems on company performance。Philadelphia, PA。  new window
研究報告
1.Newberry, K. J.、Dhaliwal, D. S.(1998)。The effect of taxes on U. S. multinationals' source of foreign debt decisions。沒有紀錄。  new window
圖書
1.Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。FASB。  new window
 
 
 
 
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