HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI

HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI

Abstract – This research investigate if timely loss recognitionis associated with return of merger - acquisition. In order to measure conservatism, we used Basu (1997) and Francis and Martin (2010) in Demsetz and Lehn (1985) to measure return. Model I with AcqCAR +/- 30 days and Model II with AcqCA...

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Bibliographic Details
Main Authors: Leona Ami, Yie Ke Feliana
Format: Article
Language:English
Published: Universitas Surabaya FEB, Jurusan Akuntansi 2017-08-01
Series:Akuntansi dan Teknologi Informasi
Subjects:
Acquisition
Merger
Conservatism
return
profitability
Online Access:https://journal.ubaya.ac.id/index.php/jati/article/view/272

Internet

https://journal.ubaya.ac.id/index.php/jati/article/view/272

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