ABSTRACT

By adopting the Decision-Usefulness theory, this study investigates separately and jointly the impact of utilising Enterprise Resources Planning system (ERPs) and the information disclosure of Segmental Reporting (SR), following the implementation of IFRS-8, on Corporate Performance (CP) in the UK context. The research was drawn on the Financial-Times-Stock-Exchange (FTSE)-100 over the period 2013-2017 using textual analysis and Compustat, after accounting for endogeneity problems. The authors find generally direct relationships between CP indicators, ERP utilisation experience and SR dimensions. This paper has several implications for FTSE-100 companies, academics, practitioners and IFRS-setters regarding the ERP utilisation and the segmental information reporting.

摘要

通过采用决策有用性理论，本研究在IFRS-8实施后，分别联合研究了利用企业资源计划系统（ERP）和分段报告（SR）的信息披露对公司绩效（CP）的影响。在英国范围内。在考虑了内生性问题之后，使用文本分析和Compustat对2013-2017年期间的《金融时报股票交易所》（FTSE）-100进行了研究。作者发现CP指标，ERP使用经验和SR维度之间通常具有直接关系。本文对FTSE-100公司，学术界，从业人员和IFRS制定者在ERP利用率和细分信息报告方面有一些启示。