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...

Much like research on the productivity paradox of the 1980s, empirical research has not provided a clear association between investments in enterprise resource planning (ERP) systems and improved productivity, even though these systems were designed, developed, and marketed as productivity...

During the dot-com bubble of the 1990s, equity market valuation was a popular topic for investors, financial analysts and academics. Some questioned whether traditional accounting and financial information had lost its value relevance, as stocks traded at multiples of earnings well in excess of...