摘要(英) |
In 2013, the Taiwan Financial Management Committee asked listed companies, OTC and emerging stock′s companies to use the International Financial Reporting Standards (IFRS). Its purpose is to enhance the domestic capital market in the international competitiveness, attract foreign investment, and reduce domestic enterprises to overseas investment costs. many group companies may face the impact of accounting standards conversion, including the ability to compile consolidated statements and the procedures for preparing consolidated statements.
In this study, the major listed companies, OTC and emerging stock′s group companies and have the ability to prepare the consolidated report as the object of study. There are three objectives in the study of individual group companies to import ERP information system, the first is impact of "ERP information system performance" on "compilation of consolidated statements procedures", the second is impact of "ERP information system performance" on "compiling consolidated statements capabilities", the third is impact of "compiling consolidated statements capabilities" on "preparation of consolidated statement procedures", and discuss the intermediary effect of "compiling consolidated statement capabilities".
The research results show that "compiling consolidated statements capabilities" has an impact on the "compilation of consolidated statements procedures", "ERP information system performance" has no direct impact on the "compilation of consolidated statements". However, after adding the indirect variable "compilation of the consolidated statements capabilities", the original path has an indirect and partial impact, It shows that there is a partial mediation effect as an indirect variable. |
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