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Measuring the impact of enterprise resource planning (ERP) systems on earnings management

Morris, John J.; Laksmana, Indrarini - In: Journal of emerging technologies in Accounting 7 (2010), pp. 47-71

Persistent link: https://www.econbiz.de/10008936624

Does the implementation of ERP improve the quality of accounting information? : evidence from Chinese A-share listed manufacturing firms

Ou, Peiyu; Zhao, Hong; Zhou, Zhao - In: The journal of applied business research 34 (2018) 1, pp. 43-54

Persistent link: https://www.econbiz.de/10011889778

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

Morris, John J.; Laksmana, Indrarini - 2014

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...

Persistent link: https://www.econbiz.de/10014179603

The effect of ERP system implementations on the management of earnings and earnings release dates

Brazel, Joseph F.; Dang, Li - In: The journal of information systems : JIS ; a semiannual … 22 (2008) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10003880082

Do enterprise resource planning systems (ERPs) constrain real earnings management?

Paredes, Angel Arturo Pacheco; Wheatley, Clark M. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 65-89

Persistent link: https://www.econbiz.de/10011977480

Change in earnings quality surrounding ERP implementation

Dehning, Bruce; Sinha, Charu; Sinha, Praveen - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 8-17

Persistent link: https://www.econbiz.de/10011892942

The Effect of ERP System Implementation on Real Earnings Management : Evidence From an Emerging Economy

Patnaik, Dr. B.C.M. - 2019

ERP systems have distinct advantages and have radically changed the financial reporting system. This study examined the effect of ERP implementation on real earnings management in an emerging economy, specifically in the context of Bangladesh. Using a sample of 1914 firm year observations during...

Persistent link: https://www.econbiz.de/10012862679

The impact of digital transformation in the accounting system of fuel and energy complex enterprises (International Experience)

Zakharkina, Liudmyla; Rubanov, Pavlo; Alibekova, Balsheker - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 5, pp. 152-161

Persistent link: https://www.econbiz.de/10013426070

The relevance of a global accounting model in multi-site ERP implementations

Bokovec, Ksenča; Damij, Talib - In: Enterprise information systems V : [papers selected …, (pp. 195-203). 2004

Persistent link: https://www.econbiz.de/10002618682

Benefits and weaknesses of enterprise resource planning (ERP) systems expectations versus reality : evidence from management accountants

VanVuren, Kenneth W. - In: Journal of business and economic perspectives 30 (2004) 2, pp. 137-146

Persistent link: https://www.econbiz.de/10003060864