An Investigation Of Earnings Management in Indonesian manufacturing initial public offerings
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...
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格式: | Article NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2003
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在線閱讀: | https://repository.ugm.ac.id/25741/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8741 |
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機構: | Universitas Gadjah Mada |