Pengaruh Manajemen Laba, Kepemilikkan Manajerial, dan Ukuran Perusahaan Pada Kesejahteraan Pemegang Saham Perusahaan Target Akuisisi  

Oleh:

Sukartha, Made

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 10 no. 3 (Sep. 2007), page 243-267.
Topik: Earning Management; Wealth Transfer; Acquiring Company's Shareholders; Target Company's Shareholders; Acquisition; Managerial Ownership; Relative Size of Target Company

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The main accounting issue in this research which can trigger wealth transfer from acquiring company’s shareholders to target company’s shareholders is earning management that was done during the last publication before the acquisition. Therefore, the purposes of this research are: (1) to test whether the target company’s management performed earnings management by increasing the amount of earnings which was reported in the last publication before the acquisition announcement, (2) to test whether the earnings management which was done by the target company benefit their shareholders, (3) to test whether managerial ownership affects earnings management and the wealth of the target company’s shareholders, and (4) to test whether the relative size of target company affects the wealth of the target company’s share holders.

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