Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management

被引：25

作者：

Morris, John J. ^{[1
]}

Laksmana, Indrarini ^{[2
]}

机构：

[1] Kansas State Univ, Manhattan, KS 66506 USA

[2] Kent State Univ, Kent, OH 44242 USA

来源：

JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING | 2010年 / 7卷 / 01期

关键词：

ERP; enterprise resource planning; earnings management; agency theory;

D O I：

10.2308/jeta.2010.7.1.47

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control group. We find that over a ten-year period surrounding the implementation date, ERP implementers show a significant decrease in the absolute value of total discretionary accruals, while the control group does not. We further find that short-term discretionary accruals are driving the results, while long-term discretionary accruals show no significant change for either group.

引用

页码：47 / 71

页数：25

共 46 条

[1] Earnings quality, insider trading, and cost of capital [J].