http://scholars.ntou.edu.tw/handle/123456789/24755| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.author | Tsai, Wen-Hsien | en_US |
| dc.contributor.author | Lee, Kuen-Chang | en_US |
| dc.contributor.author | Liu, Jau-Yang | en_US |
| dc.contributor.author | Lin, Sin-Jin | en_US |
| dc.contributor.author | Chou, Yu-Wei | en_US |
| dc.date.accessioned | 2024-03-15T07:34:41Z | - |
| dc.date.available | 2024-03-15T07:34:41Z | - |
| dc.date.issued | 2012 | - |
| dc.identifier.issn | 1751-7575 | - |
| dc.identifier.issn | 1751-7583 | - |
| dc.identifier.uri | http://scholars.ntou.edu.tw/handle/123456789/24755 | - |
| dc.description.abstract | 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. | en_US |
| dc.language.iso | en_US | en_US |
| dc.publisher | TAYLOR & FRANCIS | en_US |
| dc.relation.ispartof | Enterprise Information Systems | en_US |
| dc.title | The influence of enterprise resource planning (ERP) systems' performance on earnings management | en_US |
| dc.type | journal article | en_US |
| dc.identifier.doi | 10.1080/17517575.2011.622414 | - |
| dc.identifier.isi | WOS:000307640700007 | - |
| dc.relation.journalvolume | 6 | en_US |
| dc.relation.journalissue | 4 | en_US |
| dc.relation.pages | 491-517 | en_US |
| item.grantfulltext | none | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
| item.cerifentitytype | Publications | - |
| item.fulltext | no fulltext | - |
| item.languageiso639-1 | en_US | - |
| item.openairetype | journal article | - |
| crisitem.author.dept | National Taiwan Ocean University,NTOU | - |
| crisitem.author.dept | College of Maritime Science and Management | - |
| crisitem.author.dept | Department of Shipping and Transportation Management | - |
| crisitem.author.parentorg | National Taiwan Ocean University,NTOU | - |
| crisitem.author.parentorg | College of Maritime Science and Management | - |
| 顯示於： | 航運管理學系 | |
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