The purpose of this study is to investigate the long-term investment performance and long-term operating performance of Taiwan listed companies after importing ERP system. The results show that there is no significant long-term average abnormal performance and cannot increase shareholder wealth of Taiwan listed companies after importing ERP system. The results also show that Taiwan listed companies after importing ERP system, although there is a slight increase asset efficiency, but cannot increase profitability, even a substantial increase financial risk, showing that the operating performance has not improved due to introduce ERP system.
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