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All Journal The Indonesian Journal of Accounting Research
Saiful, Saiful
Universitas Bengkulu
Economics, Econometrics & Finance

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Hubungan Manajemen Laba (Earning Management) dengan Kinerja Operasi dan Return Saham di Sekitar IPO Saiful, Saiful
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.124

Abstract

Previous researchers found some empirical evidences of earnings management surrounding initial public offering (IPO). They also found that operating performance and stock return after IPO is underperformed.  The underperformed of operating performances and stock return associated with earnings management surrounding IPO. The purpose of this research is to examine earnings management surrounding IPO, operating performances, stock return, and the association of earnings management surrounding IPO with operating performance and stock return in Indonesia.This study found that earnings management had occurred in years surrounding IPO that is in the second year before IPO, in the year IPO taking place, and in the second year after IPO. This study also found that operating performance and stock return after IPO are underperformed. The study also found the association between earnings management surrounding IPO and operating performance. The study did not find empirical evidence about association between earnings management surroundings IPO and stock return.The author concludes that managements take future earnings to increase current earnings to maximize their utilities but investors and other market participants are unable to understand earnings management surrounding IPO.  This condition may be affected by unsophisticated investors and other market participants in emerging capital market.
Family Voting Rights, Board Characteristics, and Shareholder Value: Evidence from Indonesia Saiful, Saiful
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.237

Abstract

This study examines the relationship between board of director characteristics and shareholder value. This study also investigates the moderating role of family voting rights on the relationship between proportion of independent members on board and shareholder value. Based on 88 samples of Indonesian listed companies for the period 2002 to 2005 (352 observations) and using random effect panel data analysis, the results showed that the proportion of independent members on board is positively and significantly associated with shareholder value. It means that the role of an independent board director in advising and monitoring management to act in the best interest of shareholders is effective whether in a developed or in developing market including Indonesia. Further, this study also found that a lower proportion of family voting rights leads to the strengthening of the positive relationship between independent board and shareholder value.
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