Ditemukan 1 dokumen yang sesuai dengan query
Prihat Assih, author
Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings management before they make initial public offerings (1PO) in order to get high offering price. However, these practice...
2005
JAKI-2-2-Des2005-125
Artikel Jurnal Universitas Indonesia Library
