The Impact of Applying Enterprise Resource Planning System (ERP) on the Quality of Financial Reporting: An Applied Study on Transportation and Logistics Sector

Document Type : Original Article

Author

كلية التجارة – جامعة الاسكندرية

Abstract

The research aims to study and test the impact of implementing the project resource planning system (ERP) on the quality of financial reports, by applying it to a sample of economic units operating in the transportation and logistics services sector during the period (2011-2021), which amounted to (4) joint-stock companies listed on the Egyptian Stock Exchange, in addition to Egyptian National Railway Authority. The researcher relied on earnings management practices as an inverse measure of the quality of financial reports, and using multiple regression analysis, the researcher concluded that there is no significant effect of implementing the project resource planning system on earnings management practices as a measure of the quality of financial reports in the transportation and logistics services sector. These results are important for policy makers, the General Authority for Financial Supervision, the Egyptian Stock Exchange, company directors, as well as the Egyptian National Railway Authority.




 

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