국제회계기준 및 내부회계관리 솔루션을 적용한 코스닥기업의 ERP시스템이 이익조정에 미치는 영향

This study aims to examine the effect of the unique enterprise resource planning(ERP) solution such as International Financial Reporting Standards(IFRS) and Internal Accounting Control System(IACS) Solutions on earnings management in 251 KOSDAQ companies using DOUSONE's ERP system at the end of 2016. The results of empirical analyses are summarized as follows. First, the companies applying the IFRS and IACS system solutions in the ERP system, showed a significant negative relationship between the 2017 and 2018 discretionary accruals. Second, on the basis of the above results, aggressive earnings adjustment was controlled in companies that applied the IFRS and IACS system solutions. This suggests that the information sharing of ERP system has the effect of reducing management's profit coordination by mitigating information asymmetry in companies that apply the IFRS and IACS solution. While the results of the study on the effects of earnings management control by the ERP system are in conflict, this study is meaningful in that it is differentiated from the existing researches in the case of companies applying the same ERP system.