| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 102 === An Enterprise Resource Planning (ERP) system is an accounting-oriented information system that integrates all the enterprise functions such as purchase, material management, production, logistics, sales,and financial accounting etc. and aims to improve overall operational efficiency and lower cost. By providing real-time and company-wide information ERP system can assist managers in making good decisions, help companies to better react to customer’s needs, and shorten the financial reporting lags. Thus, ERP implementation improves the relevance and timeliness of accounting information. This study examines whether ERP system implementations have reduced the financial reporting lags. This study also evaluate whether the extent of ERP module adoption affects the length of reporting lags. Using a sample of Taiwanese listed firms from 1995 to 2011, this study finds a reduction in the time difference between the firm’s financial statements announcement date and fiscal year end after the implementation of an ERP system, suggesting an improvement in the timeliness of financial reporting. However, this study finds no significantly negative relationship between the extent of ERP module adoption and the reporting lags. As most companies implementing ERP systems adopt financial accounting modules, the timeliness of financial reports of firms with less ERP module installations is not likely affected. Therefore, this study finds insignificant results related to the extent of module adoption.
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