我國上市金融機構宣告導入ERP系統之市場反應與績效之研究

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Title:	我國上市金融機構宣告導入ERP系統之市場反應與績效之研究 The Research of Market Reaction and Performance to ERP System Implementation Announcements of the Public Financial Institutions in Taiwan
Authors:	王子嘉
Contributors:	國際企業管理研究所
Keywords:	ERP系統市場反應績效評估
Date:	2007
Issue Date:	2010-07-05 10:06:07 (UTC+8)
Abstract:	企業資源規劃(ERP)系統為可整合資源的最佳化資訊管理系統，其主要功能在於將企業所需要資源進行有效的整合與規劃，以提昇企業的經營績效。近年來，許多研究文獻積極探討宣告導入後的市場反應與績效。本研究乃針對國內金融機構導入ERP系統後的市場反應與績效情況。經實證分析結果得知，當公司宣告導入ERP系統時，其市場反應顯著為正，表示公司的ERP系統投資決策具有正向的資訊效果。另外針對金融機構於導入後績效改善方面，於本研究中得知僅衡量獲利能力之淨值報酬率及稅後純益率於導入後第一年有顯著上升趨勢，而作業流程及生產能力相關指標部分，則於導入後一至三年內均未有顯著的改善情況。 Enterprise Resources Planning (ERP) system is an optimized information man-agement system for integrated enterprise resources. Its main function is to improve the management performance of the enterprise via integrating and planning the resources of enterprise requirement. In recent years, many researches are focusing on the market re-action and performance to ERP system implementation announcements. Here, we ex-amine market reaction and performance of ERP implementation announcements in Tai-wan financial institution. In this paper, we find significantly positive market reac-tions to ERP implementation announcements of the public financial institutions in Tai-wan. On the other hand, this paper also examines the longitudinal impact of implemen-tation on public financial institutions business performance. As the results, they indicate the re-turn on equity and net profit margins are significantly better after the first year of the ERP system implementation. However, the business operation performance measure and productive ability measure indexes such as overdue loan ratio, assets turnover, de-posit growth rate, loan growth rate, staff average operating income, and return on assets are not improved over a 3-year period examined following the ERP implementa-tion.
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] Thesis

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