Peking University
Beijing, Beijing 100871
China
Peking University - Guanghua School of Management
ERP implementation, firm's performance
strategy competitive theory, dynamic competitive, voluntary disclosure
ERP, Agency Cost, State-Owned Enterprise
Internal Control SOX Auditing Firm
M&A, auditing firm, firm value
ERP, Corporate Governance, Characters of Corporate
ERP, RBV, Resource Management Efficiency
accounting standards, institutions, regional difference
ERP, principal-agent, ERP implementation