The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals

Objective: This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings quality. Discretionary accruals can be divided int...

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Bibliographic Details
Main Authors: Roohollah Marasi, Mahdi Nazemi Ardakani
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2021
Subjects:
Online Access:https://doaj.org/article/613278975aa741948733bbbc188caa6e
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