Manajemen Earning Dalam Penawaran Perdana Saham di Bursa Efek Jakarta Periode 1998-2000  

Oleh:

Ihalauw, John J.O.I. ; Afni, Ummi Arifa

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Ekonomi dan Bisnis (Dian Ekonomi) vol. 8 no. 2 (Sep. 2002), page 191-208.
Topik: Management Earning; Accruals; Discretionary Accruals; Conomic Crisis; Company Size

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ43.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Accounting distortion is mainly due to earning management. Djfferences in motivation and background have caused companies to choose c4fferent earning management strategies. This particular study is based on data from 16 public companies of five different industries in 1998-2000. The study shows that 50 percent of the sampled companies performed earning management before going public. The study finds also that economic crisis and company size did not cause the sampled companies to perform earning management.

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