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題 名 | ERP系統導入與財報揭露時距之關聯性研究=The Association between ERP Implementations and Reporting Lags |
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作 者 | 熊杏華; 王若蓮; 陳雅馨; | 書刊名 | 朝陽商管評論 |
卷 期 | 14:2 2015.12[民104.12] |
頁 次 | 頁21-36 |
分類號 | 494.542 |
關鍵詞 | 企業資源規劃系統; 財務報表揭露; 公司治理; ERP; Financial report disclosure; Corporate governance; |
語 文 | 中文(Chinese) |
中文摘要 | 提升資訊公開的即時性已是世界的潮流所需,亦為企業與國際接軌的重要條件,財務報表的時效性乃為影響會計資訊品質的一個重要組成要素,可使經營資訊更加透明;而完整的ERP系統應以財務會計為核心,所有的企業活動最終將以會計理論加以記錄與表達,企業藉助完善的ERP系統功能,可即時取得會計資訊,瞭解企業當下營運的全貌。因此本文試圖探討企業導入ERP系統與財報公告時距的相關性,以了解企業導入ERP是否可以發揮提升財務報表即時性的效益。本研究實證結果顯示企業導入ERP系統確存在縮短財務報表公告時距的關係;進一步以企業是否導入ERP作為調節變項,深入探討企業的好消息與財報公告時距的關係,研究結果指出具抑制性的效果;但若再一併考慮與「獨立董事人數」之交互效果,則呈現出強化式交互作用,企業仍傾向即時公告財務報表資訊。此研究成果乃為企業導入ERP系統的重要效益之一,可供企業及主管機關參考。 |
英文摘要 | Enterprise resource planning system is based on financial information system, its function can shorten the time of the business accounting process to accelerate the preparation of financial statements information in real-time and accuracy. Shorten the period of the announcement of the annual financial statements has become increasingly important in recent years. In this study, we examine whether ERP systems implementations have affected the financial report disclosure date. The conclusions of this study are presented as follows: (1) ERP system implementations will shorten the financial statements lag;(2) ERP system implementations will not shorten the financial statements lag for positive EPS firms ; (3) ERP system implementations will shorten the financial statements lag for positive EPS firms under the circumstance that the independent directors are existed. These findings provide a relevance reference to the enterprise and the competent authorities. |
本系統中英文摘要資訊取自各篇刊載內容。