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DC Field | Value | Language |
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dc.contributor.author | Aida Ainul Mardiyah | - |
dc.date.accessioned | 2023-06-15T07:46:04Z | - |
dc.date.available | 2023-06-15T07:46:04Z | - |
dc.identifier.other | ukmvital:114878 | - |
dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/394431 | - |
dc.description.abstract | This paper examines influencing corporate governance structures toward earnings management around seasoned equity offerings (SEOs). Our results show influencing board size toward earnings management around SEOs. This result is consistent with Jensen's (1993) view that smaller boards provide more of a controlling function than do larger boards. Our paper also examines whether pre-issue discretionary current accruals predict post-issue earnings performance. We find evidence suggesting that offering firms borrow future income to manage earnings pre-issue years and consequently earnings decrease in post-issue year 2. The information content of pre-issue discretionary current ac*ul. is reflected in one-year buy and hold abnormal returns for the rights offering firms. Data is selected using purposive sampling. The analysis units are 42 companies registered on the Jakarta Stock Exchange in 2002-2004 (all sample are 126). The data collection is performed using archival. The statistic method used to test the hypotheses one and two are multiple regression." | - |
dc.language.iso | eng | - |
dc.publisher | Fakultas Ekonomi, Universitas Muhammadiyah Surakarta | - |
dc.subject | Corporate governance | - |
dc.subject | Earning management | - |
dc.title | Influencing corporate governance structures toward earnings management around seasoned equity offerings | - |
dc.type | Seminar Papers | - |
dc.format.pages | 1-17 p. | - |
dc.identifier.callno | sem HD30.4.I537 2005 | - |
dc.contributor.conferencename | International Seminar Empowering Economy & business in Free Trade Era | - |
dc.coverage.conferencelocation | Fakultas Ekonomi Universitas Muhammadiyah Surakarta | - |
dc.date.conferencedate | 13/12/2005 | - |
Appears in Collections: | Seminar Papers/ Proceedings / Kertas Kerja Seminar/ Prosiding |
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