文化大學機構典藏 CCUR:Item 987654321/24306
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    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/24306


    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:[會計學系暨研究所 ] 期刊論文

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