ERP System Implementations, Information Transparency,and Agency Cost: Evidence from the introducing Period in China1

摘要：

This paper investigates the effect of ERP system implementations on agency cost in the introducing period in China.The research reveals that,for the listed companies,the agency cost after implementing the ERP System will reduce significantly; however,compared with the non-State-Owned Enterprise,the agency cost of the State-Owned Enterprise reduced less after implementing the ERP system.

关键词： ERP Agency Cost State-Owned Enterprise

作者: Jianguang Zeng Liyan Wang Yuefan Sun

作者单位: Guanghua School of Management, Peking University Beijing Technology and Business University

会议类型: 国内会议

会议名称: 中国会计学会2012年学术年会

会议地点: 昆明

会议语种:英文

页码: 13-15

在线出版日期: 2012-07-01（万方平台首次上网日期，不代表论文的发表时间）