Association between Enterprise Resource Planning Systems and Accounting Conservatism

摘要：

　　We examine the association between Enterprise Resource Planning (ERP) systems and accounting conservatism for a sample of Chinese firms.We hypothesize that ERP systems help to reduce accounting conservatism because ERP systems have the potential to decrease information asymmetry,which is among one of explanations of accounting conservatism.Our results indicate that firms adopt less conservative accounting after ERP adoptions and ERP firms adopt less conservative accounting than Non-ERP firms.

关键词： Accounting Conservatism Enterprise Resource Planning Systems Information Asymmetry Non-operational Accruals

作者: 陈宋生 赖娇

作者单位: 北京理工大学管理与经济学院, 100081

会议类型: 国内会议

会议名称: 中国会计学会第十一届全国会计信息化年会

会议地点: 马鞍山

会议语种:英文

页码: 23-34

在线出版日期: 2012-04-14（万方平台首次上网日期，不代表论文的发表时间）