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Maharani Dhian Kusumawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MANIPULASI LABA SEBELUM DELISTING Maharani Dhian Kusumawati
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.723 KB) | DOI: 10.21460/jrak.2013.91.19

Abstract

This study aims to test earnings manipulation by the firm prior delist from the stock exchange in Indonesia, Malaysia, Singapore, and Thailand. Manipulation of earnings used is accrual earnings management and calculate using discretionary accruals. The study found that forced delisted firms and voluntary delisted firms manipulate earnings by income decreasing. Income decreasing in forced delisted firms higher than income decreasing in voluntary delisted firms. Keywords: earnings management¸ delisting, forced delisted, voluntary delisted
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