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題名：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
書刊名：管理與系統
作者：曹秀惠 引用關係／黃娟娟 引用關係
作者(外文)：Tsao, Hsiu-hui／Huang, Chuan-chuan
出版日期：2018
卷期：25:2
頁次：頁189-226
主題關鍵詞：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
原始連結：連回原系統網址new window
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  • 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:132
  • 點閱點閱:69
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.
期刊論文
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研究報告
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