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題 名 | 大陸上市企業導入企業資源規劃系統市場反應之研究=Market Reaction to Enterprise Resource Planning Implementation Announcements of China's Public-listed Companies |
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作 者 | 高麗萍; | 書刊名 | 品質學報 |
卷 期 | 12:2 民94.06 |
頁 次 | 頁151-160 |
分類號 | 494.566 |
關鍵詞 | 企業資源規劃系統; 事件研究法; 市場反應; ERP; Enterprise resources planning; Event study; Market reaction; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究目的以大陸上市公司為主體,運用事件研究法探討ERP宣告時市場反應,實證顯示ERP宣告會產生負面顯著股價反應,尤其是財務不健全∕非電子業公司則有較負面顯著的市場反應。本研究發現ERP並未如預期般對大陸企業產生實質助益。本研究以市場價值法探討ERP效益,擴大資訊科技績效評估的研究範疇。 |
英文摘要 | This objective of paper evaluates the impact of ERP on firm performances by measuring the short-run stock return for the listed companies in China. This study discusses quantitatively the business value of ERP implementations. This study finds that, the event study and group tests are applied to analyze the SCAR when a firm announced the news about ERP implementation. Study finds an overall negative reaction to initial ERP announcements. Additionally, the stock prices response to healthy/ electronic firms is significantly more positive than to unhealthy/ nonelectronic firms. The responses may be due to the fundamental environment for China companies are not complete; it is difficult for ERP to demonstrate its advantages so that the performance is not as good as expected. Besides, in general, while this paper would like to highlight the significance of non-financial information from ERP, and enhance the effeteness of accounting information. |
本系統中英文摘要資訊取自各篇刊載內容。