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請使用永久網址來引用或連結此文件:
https://irlib.pccu.edu.tw/handle/987654321/24306
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| 題名: | The influence of enterprise resource planning (ERP) systems' performance on earnings management |
| 作者: | Tsai, WH (Tsai, Wen-Hsien)
Lee, KC (Lee, Kuen-Chang)
Liu, JY (Liu, Jau-Yang)
Lin, SJ (Lin, Sin-Jin)
Chou, YW (Chou, Yu-Wei) |
| 貢獻者: | Dept Accounting |
| 關鍵詞: | enterprise resource planning (ERP)
DeLone and McLean model
success;earnings management
measurement
IT professionals/managers |
| 日期: | 2012 |
| 上傳時間: | 2013-02-25 14:42:56 (UTC+8) |
| 摘要: | We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced. |
| 關聯: | ENTERPRISE INFORMATION SYSTEMS 卷: 6 期: 4 頁數: 491-517 |
| 顯示於類別: | [會計學系暨研究所 ] 期刊論文
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