THE EFFECT OF ERP SYSTEM IMPLEMENTATION ON REAL EARNINGS MANAGEMENT: EVIDENCE FROM AN EMERGING ECONOMY
Journal Title: International Journal of Civil Engineering and Technology - Year 2019, Vol 10, Issue 3
Abstract
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 the period 2000- 2017 listed in the Dhaka Stock Exchange, the research shows that ERP adopting firms are less likely to involve in real earnings management activities compared to ERP non-adopting firms. In particular, ERP non-adopting firms manage earnings by offering more price discount, lenient credit period, lowering discretionary expenses and increasing production cost. In addition, the study finds that corporate governance plays a positive role in limiting real earnings management in the context of ERP implementation
Authors and Affiliations
B. C. M. PATNAIK, IPSEETA SATPATHY and NITAI CHANDRA DEBNATH
Keywords
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- EP ID EP46389
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