The influence of enterprise resource planning (ERP) systems' performance on earnings management

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > periodical articles > Item 987654321/24306

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题名:	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)
贡献者:	Dept Accounting
关键词:	enterprise resource planning (ERP) DeLone and McLean model success;earnings management measurement IT professionals/managers
日期:	2012
上传时间:	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
显示于类别:	[Department of Accounting & Graduate Institute of Accounting] periodical articles

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