The relationship between SCM digitalization and earnings management: The case of Moroccan companies listed on the Casablanca stock exchange

La relation entre la digitalisation de la chaîne logistique (SCM) et la gestion des résultats: Le cas des entreprises marocaines cotées à la Bourse de Casablanca

Mounir Bellari and Hanane El Amraoui
Additional contact information
Mounir Bellari: EMSI - Ecole Marocaine des Sciences de l'Ingénieur
Hanane El Amraoui: EMSI - Ecole Marocaine des Sciences de l'Ingénieur

Post-Print from HAL

Abstract: This study investigates the impact of digitalization in Supply Chain Management (SCM) on earnings management practices among Moroccan listed companies. Using a sample of 48 non-financial firms over the period 2016–2023, it examines how three key digital SCM tools, Enterprise Resource Planning (ERP), Electronic Data Interchange (EDI), and Digital Tracking Systems (DTS) influence the extent of discretionary accruals as a proxy for earnings management. Relying on panel logistic regression models with robust standard errors, the findings reveal that ERP adoption and digital tracking technologies significantly reduce earnings management, thereby enhancing financial transparency and information reliability. These results support the assumptions of agency theory, transparency theory, and institutional theory, which suggest that digitalization can mitigate information asymmetry and opportunistic managerial behavior. However, EDI use exhibits no significant relationship, indicating that its impact depends on the level of technological integration and organizational maturity. Overall, this study contributes to the emerging literature on digital transformation and financial governance by providing empirical evidence from an emerging market context, emphasizing how SCM digitalization fosters ethical reporting and strengthens corporate accountability in Morocco.

Keywords: EDI; ERP; Morocco; Supply chain digitalization; Earnings management; Discretionary accruals; Digital tracking systems; Digital tracking systems Discretionary accruals Earnings management EDI ERP Morocco Supply chain digitalization (search for similar items in EconPapers)
Date: 2025-10-17
Note: View the original document on HAL open archive server: https://hal.science/hal-05379537v1
References: Add references at CitEc
Citations:

Published in Edelweiss Applied Science and Technology, 2025, 9 (10), pp.1203-1215. ⟨10.55214/2576-8484.v9i10.10609⟩

Downloads: (external link)
https://hal.science/hal-05379537v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05379537

DOI: 10.55214/2576-8484.v9i10.10609

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().