Show simple item record

dc.contributor.authorAGNES SINDHY PIKATAN
dc.date.accessioned2014-01-16T04:15:41Z
dc.date.available2014-01-16T04:15:41Z
dc.date.issued2014-01-16
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/15130
dc.description.abstractThe aims of this research at examining the earnings management practice in aquirer companies before and after mergers and acquisitions. And also shown to difference financial performance by aquirer companies before and after mergers and acquisitions. Purposive sampling method was used to determine research sample. From this method, we have collected 310 observations from 13 public banks companies/3 years. By using Wilcoxon Signed Ranks Test analysis as the research method, the results shown that the earnings management practice in aquirer companies before and after mergers and acquisitions which have been detected by using specific Discretionary Accrual modified model from Jones (1991). And also by using Paired Samples T- Test analysis as the research method, the result shown that difference the companies performance.en_US
dc.language.isootheren_US
dc.subjectMergers, Acquisitions, Earnings Management, Discretionary Accrual, and Financial Performance.en_US
dc.titleANALISIS MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI)en_US
dc.typeOtheren_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record