Ditemukan 1 dokumen yang sesuai dengan query
Prihat Assih
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Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings management before they make initial public offerings (1PO) in order to get high offering price. However, these practice could decrease the opportunity of managers to manage their earnings in the future periods. If earnings management before public offering cause investors to be over ...
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2005
JAKI-2-2-Des2005-125
Artikel Jurnal Universitas Indonesia Library
