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All Journal The Indonesian Journal of Accounting Research Riset Akuntansi dan Keuangan Indonesia
Fuad Rakhman
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Economics, Econometrics & Finance

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Do Firms Manage Their Earnings During Initial Public Offerings? Fuad Rakhman
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.273

Abstract

This study investigates if IPO firms in Indonesia manage theirearnings around the time of their IPO. Using financial data from 1999to 2012, I examine the abnormal accruals of IPO firms during the threeyears prior to their IPO year and in their IPO year. I find that issuingfirms managed their earnings starting two years prior to their IPO yearand that earnings management was most profound in the IPO year. Furthertests indicate that firms used income-increasing accruals duringthe period leading to the IPO. These findings are consistent with theview that firms manage their earnings to maximize the initial offer priceand the proceeds from the IPO
The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia Setyaningsih, Titik; Indra Bastian; Choirunnisa Arifa; Fuad Rakhman
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13047

Abstract

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.
Co-Authors Choirunnisa Arifa Indra Bastian Setyaningsih, Titik