AN INVESTIGATION OF EARNINGS MANAGEMENT IN INDONESIAN MANUFACTURING INITIAL PUBLIC OFFERINGS

AN INVESTIGATION OF EARNINGS MANAGEMENT IN INDONESIAN MANUFACTURING INITIAL PUBLIC OFFERINGS

This paper examines whether the issuers of Indonesian manufacturing initial public offerings (IPOs) manage the firm's reported earnings by making income increasing discretionary accruals. The absence of market-determined prices for IPO shares prior to the offering has made issuers and underwrit...

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Bibliographic Details
Main Author: Tatang Ary Gumanti
Format: Article
Language:English
Published: Universitas Gadjah Mada 2003-08-01
Series:Gadjah Mada International Journal of Business
Subjects:
earnings management
initial public offerings
total accruals and discretionary accruals
Online Access:https://jurnal.ugm.ac.id/gamaijb/article/view/5628

Internet

https://jurnal.ugm.ac.id/gamaijb/article/view/5628

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