Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Akuntansi
ANDRE NATA INDRA
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FENOMENA MANAJEMEN LABA DAN UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING ANDRE NATA INDRA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.886 KB) | DOI: 10.33508/jima.v1i4.240

Abstract

Recently, companies are often faced with a problem limited funding, which make the company can no longer depend on internal funding sources only. To that, companies must seek external funding sources, which one of them can be done by a public share issue. Public share issue is also known as an IPO (Initial Public Offering). For companies that will perform the IPO, earnings management is a common step that taken to attract investors to invest in that company. Earnings management is management interference in the process of preparing financial statements in order to enhance corporate value. With the earnings management policy, later will happen a phenomenon that called underpricing, where the price of shares traded on the primary market lower than when it is traded on the secondary market.
Co-Authors