Image of Fenomena manajemen laba menjelang IPO dan kaitannya dengan nilai perusahaan perdana serta kinerja perusahaan pasca-IPO : studi empiris pada perusahaan yang IPO di Indonesia tahun 2002-2003

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Fenomena manajemen laba menjelang IPO dan kaitannya dengan nilai perusahaan perdana serta kinerja perusahaan pasca-IPO : studi empiris pada perusahaan yang IPO di Indonesia tahun 2002-2003

This study aims to prove that IPO firms are involved in earnings management, and also to discover the impact of earnings management to firm?s value at IPO and also post-IPO firm?s average EVA growth. This study includes 39 samples of firms doing IPO in Indonesia between 2000-2003, and uses Jones-modified model which was developed by Dechow et al. (1995). This study uses one sample t-test and also regression linear model. The result of this study proves that IPO firms are involved in earnings management, and the earnings management is positively related to firm?s value at IPO and negatively related to post-IPO firm?s average EVA growth.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6555PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Company performance
Economic value added
IPO
EVA
Earnings management
Initial public offering
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 154 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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