Manajemen Laba pada Periode Initial Public Offering dan Dampaknya pada Persistensi Laba
The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the subsequent period. Seventy-three non-financial...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2020-11-01
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| Series: | E-Jurnal Akuntansi |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61512 |