The Impact of Applying Enterprise Resource Planning System (ERP) on the Quality of Financial Reporting: An Applied Study on Transportation and Logistics Sector | ||||
| Alexandria Journal of Managerial Research and Information Systems | ||||
| Volume 2, Issue 2, January 2024, Page 55-81 PDF (1.72 MB) | ||||
| Document Type: Original Article | ||||
| DOI: 10.21608/ajmris.2024.336833 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Muhammad Ahmed Saif Abdul Wahed | ||||
| 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. | ||||
| Keywords | ||||
| Keywords: Enterprise resource planning system (ERP); quality of financial reports; logistics services sector | ||||
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