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This paper aims to examine the effect of the Cloud Enterprise Resource Planning (C-ERP) system on accrual-based earnings management, measured by the absolute value of discretionary accruals (ABSDA). The current research employs the matched-pair approach alongside robust standard errors within a random-effects model to draw conclusions. Using a sample of 56 service and manufacturing companies listed on the Amman Stock Exchange (ASE) for the period 2019–2022, the findings reveal a significant and negative association between C-ERP and accrual-based earnings management. The findings demonstrate that cutting-edge technologies such as the C-ERP system can be an effective mechanism in decreasing the use of ABSDA, which enhances financial reporting quality. This paper is among the first to analyze the influence of the C-ERP system on earnings management practices in the literature.

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Cloud ERP Systems: Driving Quality in Financial Reporting Through Discretionary Accrual Reduction

  • 会议论文

  • 发表日期：

    2025年

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  • Ahmad A. Toumeh

摘要

This paper aims to examine the effect of the Cloud Enterprise Resource Planning (C-ERP) system on accrual-based earnings management, measured by the absolute value of discretionary accruals (ABSDA). The current research employs the matched-pair approach alongside robust standard errors within a random-effects model to draw conclusions. Using a sample of 56 service and manufacturing companies listed on the Amman Stock Exchange (ASE) for the period 2019–2022, the findings reveal a significant and negative association between C-ERP and accrual-based earnings management. The findings demonstrate that cutting-edge technologies such as the C-ERP system can be an effective mechanism in decreasing the use of ABSDA, which enhances financial reporting quality. This paper is among the first to analyze the influence of the C-ERP system on earnings management practices in the literature.