Jurnal Riset Akuntansi dan Keuangan
Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan

MANIPULASI LABA SEBELUM DELISTING

Maharani Dhian Kusumawati (Unknown)

Article Info

Publish Date
01 Feb 2013

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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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...