台灣上市(櫃)公司導入ERP系統後之長期績效

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Title:	台灣上市(櫃)公司導入ERP系統後之長期績效
Other Titles:	The long-term performance of Taiwan listed companies after importing ERP system
Authors:	黃玉升;Huang, Yu-Sheng
Contributors:	淡江大學財務金融學系碩士在職專班顧廣平;Ku, Kuang-Ping
Keywords:	ERP system;ERP系統;Long-term operating performance;長期投資績效;長期營運績效;Long-term investment performance
Date:	2017
Issue Date:	2018-08-03 14:41:18 (UTC+8)
Abstract:	本研究目的在探討台灣上市(櫃)公司導入ERP系統後之長期投資績效與長期營運績效。結果分析得知台灣上市(櫃)公司在導入ERP系統上線後，並不存在顯著異於零之股票長期平均異常績效，表示公司使用ERP系統並無法增加股東財富。又得知台灣上市(櫃)公司在ERP系統上線後，雖然有小幅增加資產使用效率，但並未能增加其獲利能力，甚至大幅增加其財務風險，顯示公司營運績效並沒有因導入ERP系統後有所改善。 The purpose of this study is to investigate the long-term investment performance and long-term operating performance of Taiwan listed companies after importing ERP system. The results show that there is no significant long-term average abnormal performance and cannot increase shareholder wealth of Taiwan listed companies after importing ERP system. The results also show that Taiwan listed companies after importing ERP system, although there is a slight increase asset efficiency, but cannot increase profitability, even a substantial increase financial risk, showing that the operating performance has not improved due to introduce ERP system.
Appears in Collections:	[Graduate Institute & Department of Banking and Finance] Thesis

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