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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=The Effect of ERP System Implementation on Earnings Management and the Value-Relevance of Accounting Information |
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作 者 | 曹秀惠; 黃娟娟; | 書刊名 | 管理與系統 |
卷 期 | 25:2 2018.04[民107.04] |
頁 次 | 頁189-226 |
分類號 | 494.542 |
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; |
語 文 | 中文(Chinese) |
中文摘要 | 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。 |
英文摘要 | 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. |
本系統中英文摘要資訊取自各篇刊載內容。