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

Wen Hsien Tsai; Kuen Chang Lee; Jau Yang Liu; Sin Jin Lin; Yu Wei Chou

doi:10.1080/17517575.2011.622414

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

Wen Hsien Tsai, Kuen Chang Lee, Jau Yang Liu, Sin Jin Lin, Yu Wei Chou

企業管理學系

研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

31 引文斯高帕斯（Scopus）

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.

原文	???core.languages.en_GB???
頁（從 - 到）	491-517
頁數	27
期刊	Enterprise Information Systems
卷	6
發行號	4
DOIs	https://doi.org/10.1080/17517575.2011.622414
出版狀態	已出版 - 12月 2011

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10.1080/17517575.2011.622414

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AU - Tsai, Wen Hsien

AU - Lee, Kuen Chang

AU - Liu, Jau Yang

AU - Lin, Sin Jin

AU - Chou, Yu Wei

N1 - Funding Information: We would like to thank the National Science Council of Taiwan for financially supporting this research under Grant No. NSC98-2410-H-008-026-MY2.

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N2 - 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.

AB - 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.

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KW - earnings management

KW - enterprise resource planning (ERP)

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

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