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Analisis hubungan stock split dengan manjemen laba : studi empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2001-2011
This study analyze the relationship between stock split and earnings management, whether the splitting firms did earnings management, the market reaction, and the effect of firm size on the association between the market reaction to stock split announcement and earnings management. The total 63 samples were the splitting firms listed on the Indonesian Stock Exchange in 2001-2011. The results show that splitting firms did income-increasing earnings management in the pre split period. Market reaction over those activities was negative, contrary to expectation, because market possibly construed the activities as opportunistic behavior. Compared to large firms, small firms have more negative than large firms.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8170 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Agency theory Earnings management Stock split |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 81 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |