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Kemampuan berbagai alternatif pengukur dalam mendeteksi manajemen laba pada penawaran saham perdana
This research examines the ability of total accruals (Healy, 1986), discretionary accruals with some approaches ( Friedlan, 1994 and Dechow, 1995), and deferred tax expense in detecting earnings management of firms conducting Initial Public Offering (IPO). This research uses mean difference test of two years and one year before IPO with the year when IPO was held. The research?s samples contain of 33 companies conducting IPO from 2000 to 2002, those samples can be reduced to complies the method used in this research. The result of this study shows that none of these proxies can significantly be used in detecting earnings management.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5168 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia 2005 |
|---|---|
| Edisi | - |
| Subjek | Taxation IPO Earnings management Initial public offering Accrual |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 75 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |