上市公司ERP系统实施和盈余质量

发布时间：2018-07-05 02:03

本文选题：ERP系统实施 + 盈余质量　；参考：《审计研究》2017年02期

【摘要】：在中国的制度背景下,上市公司实施ERP系统对盈余质量的影响及影响路径,是值得研究的问题。本文以2001~2013年沪深两市A股上市公司为样本,研究发现上市公司实施ERP系统能够提高盈余质量。这表明实施ERP系统能够改善信息不对称、完善内部控制、利于外部审计监督,从而降低管理层操纵盈余的可能性。采用工具变量法、Heckman两阶段模型进行稳健性检验,结果依然成立。进一步的研究发现,实施了ERP系统的上市公司通过提高内部控制质量,进而提升盈余质量。本文的研究不仅丰富了ERP系统实施、内部控制、盈余质量的文献,而且有助于深化对ERP系统实施效果及其影响路径的认识,对企业完善内部控制、提升盈余质量、实现股东价值最大化具有重要的借鉴意义。
[Abstract]:Under the background of China's system, the impact of ERP system on earnings quality of listed companies is worth studying. Based on the sample of A-share listed companies in Shanghai and Shenzhen from 2001 to 2013, it is found that the implementation of ERP system can improve the earnings quality of listed companies. This indicates that ERP system can improve information asymmetry, improve internal control and external audit supervision, thus reducing the possibility of management manipulating earnings. The method of tool variables is used to test the robustness of Heckman two-stage model, and the results are still valid. Further research shows that the listed companies which implement ERP system improve the quality of internal control and then improve the quality of earnings. The research in this paper not only enriches the literature of ERP system implementation, internal control and earnings quality, but also helps to deepen the understanding of ERP system implementation effect and its influence path, improve the internal control of enterprises, and improve the earnings quality. The realization shareholder value maximization has the important reference significance.
【作者单位】：中国人民大学商学院;中国注册会计师协会;中央财经大学会计学院;
【分类号】：F270.7;F275

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