SEASONED EQUITY OFFERINGS: ANTARA AGENCY THEORY, WINDOWS OF OPPORTUNITY, DAN PENURUNAN KINERJA H. SRI SULISTYANTO Fakultas Ekonomi Unika Soegijapranata Semarang HARIS WIBISONO Fakultas Ekonomi Universitas Mandala Madiun [Jurnal Akuntansi SNA 6] ABSTRACT Performance declining after seasoned equity offerings can be explained by agency theory and windows of opportunity concepts. Those concepts show the management oportunistic…
[wpfilebase tag=file id=18] PEMERINGKATAN OBLIGASI PERDANA SEBAGAI PEMICU MANAJEMEN LABA: BUKTI EMPIRIS DARI PASAR MODAL INDONESIA (Jurnal Simposium Nasional Akuntansi – SNA 13) Gerianta Wirawan Yasa Fakultas Ekonomi Universitas Udayana ABSTRACT This research tests the influence of ranking requirement on earnings management of companies who go public bonds for the first time. This research covers…
Value Relevance Of Accounting Information And The Pricing Of Indonesian Initial Public Offerings By Drs Tatang Ary Gumanti,M.Bus.Acc.,Phd Abstract The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs…
Jurnal Simposium Nasional Akuntansi XIII (SNA 13) Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi Syarifah Ratih Kartika Sari* Mahasiswa Magister Akuntansi Universitas Sebelas Maret Bandi Fakultas Ekonomi Universitas Sebelas Maret ABSTRACT This study aims to give empirical evidence about earning management practice related to bond issue. The data of the study consist of 68 corporate…
The long-run performance of initial public offerings:comparison between shari’ah and non shari’ah-based firms Abstract This paper empirically investigates the difference of the performance between shariah-based and non shariah-based firms that listed on the Jakarta Stock Exchange (JSX) during the period July 2001 to December 2005. The results show that, when using equally-weighted cumulative abnormal return…