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研究生:陳雅馨
研究生(外文):Ya-Hsin Chen
論文名稱:ERP系統資訊揭露與企業盈餘管理之研究
論文名稱(外文):A Study on the ERP Information Disclosure and Earning Management
指導教授:熊杏華熊杏華引用關係
指導教授(外文):Hsing-Hwa Hsiung
學位類別:碩士
校院名稱:朝陽科技大學
系所名稱:會計所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:49
中文關鍵詞:代理理論盈餘管理財務報表揭露企業資源規劃系統
外文關鍵詞:Earnings managementEnterprise resource planning systemFinancial report disclosureAgency theory
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企業資源規劃系統是以財務為基礎的資訊系統,其功能可大幅度縮短企業處理財務會計流程的時間,並且加速財務報表的編製與資訊的即時性與準確性。由於年度財務報告期限的縮短,提升資訊公開的時效已是世界的潮流所需,亦即公開財報資訊的即時性已成企業必要條件之一,因此本文首先探討企業導入ERP系統與財報公告時距的相關性,以了解ERP系統是否可以即時提供決策者有效的資訊,進而使管理當局有能力提前公告財務報告。其次,將以代理理論所衍生出來的盈餘管理作為研究,探討企業是否會因為設置ERP系統後,企業管理階層相對於外部投資人,享有即時取得會計資訊之優勢,並增加資訊不對稱的影響,進而有盈餘管理之動機,並藉以瞭解設置ERP系統是否與盈餘管理產生關聯性的影響。
研究結果發現,(一)企業導入ERP系統會縮短財務報表公告時距;(二)企業導入ERP系統與每股盈餘之交乘效果,不會縮短財務報表公告時距,亦即導入ERP系統與每股盈餘之交乘作用與財報揭露呈正向變動;(三)企業導入ERP系統,對於盈餘管理的操縱幅度會提升;(四)導入ERP系統與每股盈餘之交乘效果,與企業盈餘管理呈現負向變動。
關鍵詞:企業資源規劃系統、財務報表揭露、盈餘管理、代理理論
Enterprise resource planning system is based on financial information systems, its function can shorten the time of the business accounting process to accelerate the preparation of financial statements information in real-time and accuracy. Shorten the period of the announcement of the annual financial statements has become increasingly important in recent years. In this study, we examine whether ERP systems implementations have affected the financial report disclosure date. Agency theory derived from the earnings management as a research and discuss whether because of the set of ERP systems, business management class has immediate access to accounting information advantage, and increase the impact of information asymmetry, and thus the motivation of earnings management, and in order to understand the ERP system is set to the relevance of the impact of earnings management.
The conclusions of this study are presented as follows: (1) ERP system implementations will shorten the financial statements lag;(2) ERP system implementations will not shorten the financial statements lag for positive EPS firms ; (3) ERP system will increase the extent of manipulation of earnings management; (4) ERP system and earnings per share at the turn of synergistic effects negatively to the changes, and earnings management.
Keywords: Enterprise resource planning system, Financial report disclosure, Earnings management, Agency theory
目錄
摘要 I
Abstract II
誌謝 III
表目錄 VII
圖目錄 IX
第壹章 緒論 1
第貳章 文獻探討與研究假說 5
第一節 企業資產規劃系統(ERP) 5
第二節 企業資源規劃系統之效益 7
第三節 盈餘管理 9
第四節 資訊揭露 10
第五節 研究假說發展 11
第六節 控制變數假說發展 14
第參章 研究設計 17
第一節 迴歸實證模型 17
第二節 財報公告時距(LAG)的衡量方式 17
第三節 裁決性應計數之衡量 18
第四節 解釋變數 19
第肆章 資料來源與樣本選樣 24
第一節 資料來源 24
第二節 資料選樣 24
第伍章 實證結果與分析 28
第一節 敘述性統計 28
第二節 相關係數 31
第三節 迴歸結果與分析 35
第陸章 結論與建議 43
參考文獻 45
表目錄
表一 變數彙總說明與預期方向…………………………………………….22
表二 變數彙總說明與預期方向…………………………………………….23
表三 研究樣本篩選…………………………………………………………25
表四 樣本產業分佈表………………………………………………………26
表五 導入ERP系統之年度分佈……………………………………………27
表六 樣本敘述性統計量 (Y=LAG)………………………………………29
表七 樣本敘述性統計量 (Y=ABSDA)……………………………………29
表八 樣本敘述性統計量 (Y=DA+)………………………………………30
表九 樣本敘述性統計量 (Y=DA-)………………………………………30
表十 樣本相關係數表 (Y=LAG)…………………………………………32
表十一 樣本相關係數表 (Y=ABSDA)……………………………………34
表十二 樣本相關係數表 (Y=DA+)………………………………………34
表十三 樣本相關係數表 (Y=DA-)………………………………………34
表十四 企業財報揭露時距與ERP導入迴歸分析實證結果………………38
表十五 盈餘管理與ERP導入迴歸分析實證結果(Y=ABSDA)………………40
表十六 盈餘管理與ERP導入迴歸分析實證結果(Y=DA+/-)………………42

圖目錄
圖一 樣本產業分佈圖………………………………………………………26
圖二 樣本導入ERP系統之年度分佈圖………………………………
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