Caksono, Trianto Putro (2007) INDIKASI MANAJEMEN LABA OLEH PERUSAHAAN DALAM INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK JAKARTA. Other thesis, University of Muhammadiyah Malang.
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Abstract
This research including to the event study research. Event study is the research that learn about the reaction of the market about an event that the result publish as a bulletin. Event study also can be use to test the information content of a bulletin. The event that tested in this research is IPO that did by the company in Jakarta Stock Exchange. The aim of this research is to find out the indication of earning management that did by the company during two years and one year before IPO and one year after IPO. The result of the analysis shows that during two year and one year before IPO the company did the earning management by degrade the gain that reported. And in one year after IPO shows that the company did earning management by mark up the gain that reported.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Zainul Afandi |
| Date Deposited: | 08 May 2012 05:49 |
| Last Modified: | 08 May 2012 05:49 |
| URI : | http://eprints.umm.ac.id/id/eprint/4710 |
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