Do Firms Manage Their Earnings During Initial Public Offerings?
Abstract: This study investigates if IPO firms in Indonesia manage their earnings around the time of their IPo. Using financial data from 1999 to 2012, I examine the abnormal accruals of IPO firms during the three years prior to their IPO year and in their IPO year. I find that issuing firms manage...
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| Format: | Article |
| Language: | English |
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The Indonesia Institute of Accountant Compartemen of Accounting Educators
2013
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| Online Access: | https://repository.ugm.ac.id/136123/1/jurnal.pdf |