An Investigation Of Earnings Management in Indonesian manufacturing initial public offerings

• المؤلف الرئيسي: Perpustakaan UGM, i-lib
• التنسيق: مقال NonPeerReviewed
• منشور في: [Yogyakarta] : Universitas Gadjah Mada 2003
• الموضوعات: Jurnal i-lib UGM
• الوصول للمادة أونلاين: https://repository.ugm.ac.id/25741/; http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8741

This papere.vamines whether the issuers ofindonesian manufacturing initial public offerings (1P0s) manage the firm's reported earnings by making income increasing discretionary accruals. The absence of market-determined prices for IPO shares prior to the c.)ffering has made issuers and underwri...