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Dezie L. Warganegara
BINUS Business School-BINUS University Jl. Hang Lekir I No. 6 Jakarta, 12120
Economics, Econometrics & Finance

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THE EFFECT OF MULTINATIONAL UNDERWRITING FIRMS ON INTELLECTUAL CAPITAL DISCLOCURE IN INDONESIAN IPO PROSPECTUSES Dezie L. Warganegara
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.938 KB) | DOI: 10.26905/jkdp.v15i1.994

Abstract

The objective of this study was to investigate the effects of multinational underwriters on intellectual capitaldisclosure in Indonesian IPO prospectuses. Intellectual capital disclosure practices were driven by the adviceof underwriters. Multinational underwriters had a greater capacity to produce more relevant information so itreduced the information gap for IPO market participants. The information included IC disclosure practices inIPO prospectuses. This study found that the nationality of underwriting firms positively affected the extent ofintellectual capital disclosure in Indonesian IPO prospectuses. Exposure to IPOs in other countries and theability to combine dispersed knowledge across their international branches seemed to have a positive effect onmulti-national underwriting firms in as much as it led to a higher standard of disclosure of intellectual capitalthan that of local underwriting firms.
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