Authors:

Gede Bandem Wicitra, Wayan Pradnyantha Wirasedana

Abstract:

“The aim of this study was to determine earnings management during the eve of the company’s Initial Public Offering. The study also examined the effect of earnings management on stock returns and firm size as moderating the relationship between earnings management and stock returns. The sample was a company that did an IPO in 2010-2014 as many as 60 companies after purposive sampling. The data analysis technique used is the interaction is often called the moderated regression analysis. Modified Jones Model is used to detect the earnings management conducted. Cumulative abnormal return is used as a proxy of the stock return. This study provides evidence that the company’s earning management of one year and two years before the IPO a positive effect on stock returns. The study also proved that the size of the company can strengthen the positive effect of earnings management on stock returns.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-17429

Published

2016-06-09

How To Cite

WICITRA, Gede Bandem; WIRASEDANA, Wayan Pradnyantha. PENGARUH MANAJEMEN LABA MENJELANG INITIAL PUBLIC OFFERING PADA RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI.E-Jurnal Akuntansi, [S.l.], v. 15, n. 3, p. 1968-1993, june 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-17429. Date accessed: 08 Jul. 2024.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 15 No 3 (2016)

Section

Articles

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