Abstract

With the advent of the information age, the importance of IT investment becomes more and more obvious for the survival and development of enterprise, and IT has been the important part of enterprise management, so it is very important to understand the impact of IT investment on the performance of enterprise. Through reviewing and analyzing foreign and domestic empirical research literatures about the influences of the IT investment announcements on the enterprise market value, the influencing factors of IT investment value were divided into IT investment character, organization factor and exterior environment, and the limitations of existing research and future research directions about each factor were studied in the article. Aiming at the disputes about the impact of IT investment on enterprise risk and the methodology, the limitations about existing risk factors and methodology were summarized. This article is an attempt to help scholars to further understand the status and limitations of relative researches. Especially, the status of foreign researches was completely explained in the article, and Chinese scholars could further study Chinese sample data aiming at the limitations of existing researches based on the advantages of foreign researches.

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