Authors:

Gusti Ayu Made Sari Dewi, I Ketut Sujana

Abstract:

“The purpose of this study was to examine earnings management in companies that do offer additional shares. Data analysis techniques used are two different test average. Test results discretionary accruals with Modified Jones Model shows that discretionary accruals prior to the implementation of additional stock offering higher than the post-implementation offers additional shares. Real earnings management activity by proxy abnormal operating cash flow and abnormal production costs showed results that abnormal operati ng cash flow two years prior to the implementation of additional stock offering lower than two years after the offering of additional shares and abnormal production costs one year prior to the implementation of additional stock offerings more higher compared with one year after the offering of additional shares. This study that discretionary accruals two years prior to the implementation of additional stock offerings impact on the financial performance of the company after dilaksanakanya additional stock offering. The implication of this research is to be more investors seeking information about the company not only through financial statements presented by the management company”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-11543

Published

2015-08-31

How To Cite

DEWI, Gusti Ayu Made Sari; SUJANA, I Ketut. Manajemen Laba Dan Pengaruhnya Pada Kinerja Perusahaan Yang Melakukan Penawaran Saham Tambahan.E-Jurnal Akuntansi, [S.l.], v. 12, n. 2, p. 375-394, aug. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11543. Date accessed: 28 Aug. 2025.

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Issue

Vol 12 No 2 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License