Jurnal Ilmiah Akuntansi dan Bisnis
Vol 4 No 2 (2009)

Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana

I PUTU ADNYANA USADHA (Unknown)
GERIANTA WIRAWAN YASA (Unknown)

Article Info

Publish Date
13 Jul 2009

Abstract

The purpose of this research is to gain empirical evidence whetheracquiring companies conduct earnings management before the execution ofmerger and acquisition. It also aims to investigate performance changes ofacquiring companies before and after merger and acquisition.Earnings management conducted by the companies is proxied bydiscretionary accrual (DA). Analysis is done using independent sample ttestand paired sample test. The result shows that there is an indication ofearnings management done by taking over companies before merger andacquisition by utilizing income increasing accruals. Furthermore, thefinancial performance of the companies is lower after merger andacquisition took place.

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...