Results 81 to 90 of about 32,802 (247)

Pengaruh Rasio Profitabilitas Sebelum Initial Public Offering (Ipo) 2010 Terhadap Nilai Perusahaan Dan Kecenderungan Profitabilitas Di Tahun 2011 [PDF]

open access: yes, 2013
Penelitian ini bertujuan untuk menjelaskan pengaruh rasioprofitabilitas yang terdiri dari beberaparasio yaitu retrun on assset (ROA), retrun on equity (ROE), net profit margin (NPM)sebelum initial public offering (IPO) terhadap harga saham saat initial ...
AR, M. D. (M)   +2 more
core  

Rethinking the contract‐failure theory

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source

The Human Resource Executive Effect in Initial Public Offering Firms [PDF]

open access: yes, 1999
[Excerpt] There is much discussion about HRM becoming strategic, in part by hiring a senior HR executive. This study explores whether that recommendation can help entrepreneurial, growth-oriented companies. By applying organizational inertia concepts, we
Cyr, Linda A., Welbourne, Theresa M.
core   +2 more sources

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton   +2 more
wiley   +1 more source

The operating performance of French IPO firms [PDF]

open access: yes
This article investigates the change in operating performance of 115 firms that go public on the French New Market over the period 1996-2000. A significant decline in operating performance subsequent to the Initial Public Offering (IPO) is found ...
Stephanie, Serve
core   +1 more source

Model Penetapan Harga Ipo Berdasarkan Valuation [PDF]

open access: yes, 2016
The process of initial public offering of a company to the investors calledIPO (Initial Public Offering). .At time the company do an IPO, the shares price at IPOwas an agreement between the company and its underwriter.
Achsani, N. A. (Noer)   +3 more
core  

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

Indikasi Manajemen Laba (Earnings Management) dan Hubungannya dengan Kinerja Operasi Disekitar Initial Public Offering (Ipo) pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta

open access: yesJournal of Accounting and Investment, 2016
The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering.
Sri Anik
doaj  

CHIEF EXECUTIVE OFFICER (CEO) POWER, CEO KELUARGA, DAN NILAI IPO PREMIUM PERUSAHAAN KELUARGA DI INDONESIA

open access: yesJurnal Akuntansi, 2017
The development of family firms led to increase the funding requirement for expansion. Family firms can obtain funds from capital market by doing initial public offering (IPO).
I Made Sudana, Ni Putu Nina Aristina
doaj   +1 more source

Pengaruh Reputasi Penjamin Emisi Terhadap Pengelolaan Laba Pada Penawaran Umum Perdana Saham Di Bursa Efek Indonesia [PDF]

open access: yes, 2011
This research investigates the affects of underwriter reputation on the earnings management practice in the period of Initial Public Offering (IPO). This research is held to find out the empirical evidence in order to reply the three main problems exist.
Fauzy, A. (Aminah), Warsini, S. (Sabar)
core  

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