The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates

  title={The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates},
  author={Joseph F. Brazel and Li Dang},
  journal={J. Information Systems},
ERP systems have become the system of choice for the majority of publicly traded companies and have radically changed the way accounting information is processed, prepared, audited, and disseminated. In this study, we examine whether ERP system implementations have affected the extent to which firms manage earnings amounts and release dates. We find, for a sample of ERP adopters, that implementations led to increases in the absolute value of discretionary accruals (i.e., greater earnings… CONTINUE READING


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