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題名：兩岸上市企業電子化績效衡量之實證研究
書刊名：管理與系統
作者：高麗萍 引用關係
作者(外文)：Kao, Li-ping
出版日期：2005
卷期：12:1
頁次：頁49-74
主題關鍵詞：企業電子化；企業資源規劃系統；績效評估；事件研究法；E-business；Enterprise resource planning；ERP；Event study；Performance evaluation
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(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:18
  • 點閱點閱:25
企業導入ERP對企業價值的實質效益，是管理者與研究者關心的重要課題。面對ERP此等重大企業專案，學者間的研究結果並不一致。有別於過去研究多採用單一研究構面，本研究將資訊科技投資的績效評估研究觸角加以延伸，本文同時利用內部財務績效與外部股價全面性探討ERP對企業價值的影響。本研究發現ERP對兩岸企業價值的影響並不一致。ERP對臺灣企業股價及財務績效會有顯著正面影響，大陸企業由於基礎條件尚未成熟，致使ERP對大陸企業價值有負面影響。另外本研究亦發現不同公司特性會影響到兩岸資本市場反應的方向與強度。本研究結果亦同時強調在外部財務報表揭露非財務性資訊的重要性，藉以提升財務會計資訊有用性。
Identifying the business value of ERP investments has been a major concern of managers and researchers. Various studies have addressed this issue but have provided contradictory results. While most of the researches focus on single factor, this paper endeavors to extend comprehensive deliberation on ERP by covering the factors of financial performance and stock price. Our study shows that the results of ERP implementation on business value in Taiwan and China are inconsistent. In Taiwan, the ERP implementation can improve long financial performance and short positive stock abnormal returns. On the contrary, ERP implementation has a negative influence on the performance of the firms in China. Furthermore, different characters of the companies in Taiwan and China may have an influence on capital market. Finally, financial statements can disclose the importance of non-financial information to enhance the effectiveness of accounting information.
期刊論文
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20.Appleton, E. L.(1997)。How to survive ERP。Datamation，43(3)，50-53。  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
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24.Rao, Siriginidi Subba(2000)。Enterprise Resource Planning: Business Needs and Technologies。Industrial Management & Data Systems，100(2)，81-88。  new window
25.高麗萍(20040300)。企業E化宣告效果之研究--以臺灣上市公司為例。電子商務學報，6(1)，53-73。new window  延伸查詢new window
26.陳振東、莊順斌(20030100)。電子化企業績效評估模式構建之研究。管理與系統，10(1)，41-57。new window  延伸查詢new window
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29.袁建中、王建彬、曾國雄、康才華(2004)。IC設計業ERP系統委外業者評選之研究－以上元科技為例。管理與系統，11(2)，261-277。new window  延伸查詢new window
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32.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
33.Stedman, C.(1999)。Survey: ERP cost more than measurable ROI。Computerworld，6。  new window
34.Ross, J. W.(1999)。Surprising Facts About Implementing ERP。IT Professional，1(4)，65-68。  new window
35.陈欣欣(2003)。ERP在我国企业的应用研究。商业经济与管理，135(1)，33-36。  延伸查詢new window
36.Burritt, R.(2000)。Buyer Bewares。Australian CPA，70(8)，48-49。  new window
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38.Davenport, T.(1998)。Serving up ERP Value。COI Magazine，1(8)，26-29。  new window
39.Grover, V.、Kun, S. I.、Dow, K. E.(2001)。Research Report: A Reexamination of Its Investment and the Market Value of the Firm - An Event Study Methodology。Information Systems Research，12(1)，103-117。  new window
40.Khurana, I. K.(2000)。Restructuring and Firm Value: The Effects of Firm Profitability and Restricting Purpose。Journal of Business Finance & Accounting，1107-1130。  new window
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43.Stein, T.(1998)。Drinking in Enterprise Resource Returns。Information Week，679，72-75。  new window
44.Wah, L.(2000)。Give BPR a Chance。Management Review，20-24。  new window
45.Wallace, B.(1998)。Now It's Cost-cutting Time。Computerworld，32(47)。  new window
研究報告
1.Austin, R.、Cotteleer, M.、Escalle, C.(1999)。Enterprise Resource Planning。Boston, MA。  new window
學位論文
1.吳芬蘭(1999)。盈餘與投資宣告前後之日內買賣價差變化(碩士論文)。國立高雄第一科技大學。  延伸查詢new window
2.李妙福(2000)。國內企業電子化發展關鍵成功因素之研究(碩士論文)。國立臺北大學，臺北市。  延伸查詢new window
3.申元洪(2004)。企業資源規劃系統之執行效果：以臺灣地區企業為例，0。  延伸查詢new window
4.陳振維(2002)。ERP系統對臺灣企業經營績效之影響，0。  延伸查詢new window
圖書
1.Kreitner, Robert、Kinicki, Angelo(2001)。Organizational Behavior。New York, NY：McGraw-Hill。  new window
2.Fama, Eugene F.(1976)。Foundation of Finance。New York, NY：Basic Books。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
4.Deloitte, C.(1998)。ERP's Second Wave: Maximizing the Value of ERP-enabled Processes Change Report。ERP's Second Wave: Maximizing the Value of ERP-enabled Processes Change Report。Atlanta, GA。  new window
5.Streassman, P. A.(1988)。Management Productivity as an IT Measure。Measuring Business Value of Information Technologies。Washington, DC。  new window
其他
1.Yang, S.，Brynjolfsson, E.(1997)。The Intangible Benefits and Costs of Computer Investments: Evidence from the Financial Markets，0。  new window
2.IBM Service Desk(1999)。Implement Methodology，0。  new window
 
 
 
 
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