文章基本信息

标题：HUBUNGAN STOCK SPLIT DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2001-2011
本地全文：下载
作者：Clivandi Boermawan ; Clivandi Boermawan ; Sylvia Veronica Siregar 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2013
卷号：4
期号：1
页码：101-111
DOI：10.18202/jamal.2013.04.7185
语种：Indonesian
出版社：University of Brawijaya
摘要：Relation between Stock Split and Earning Management on Indonesian Stock Exchange Listed Companies Year 2001-2011. This study analyzesthe relation between stock split and earnings management, whether firms with stock split engage in earnings management, the market reaction, and the effect of firm size on the association between the market reaction and earnings management. Total samples were 63 stock split firms listed on the Indonesian Stock Exchange in 2001-2011. The results show that firms engage in income-increasing earnings management in the pre split period. Market reaction overearnings management is negative, contrary to expectation, because market possibly construed the activities as opportunistic behavior. Small firms have more negative stock return than large firms.
其他摘要：k. Hubungan Stock Split Dengan Manajemen Laba pada PerusahaanYang Terdaftar Di Bursa Efek Indonesia Tahun 2001-2011. Penelitian ini bertujuan menganalisis hubungan antara stock split dan manajemen laba, yaitu apakah perusahaan yang melakukan stock split m
关键词：pengelolaan keuangan daerah; “sisi gelap”; fraud; hermeneutics gadamerian; system driven (un)fraud