The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms

The long-run performance of initial public offerings:comparison between shari’ah and non shari’ah-based firms Abstract This paper empirically investigates the difference of the performance between shariah-based and non shariah-based firms that listed on the Jakarta Stock Exchange (JSX) during the period July 2001 to December 2005. The results show that, when … Continue reading

Does Investor Protection Prevent Earnings Management Activity Through Real Activity Manipulation?

Does Investor Protection Prevent Earnings Management Activity Through Real Activity Manipulation? Asian Comparison Abstract This paper examines systematic differences in earnings management through real activity manipulation across 6 Asia countries. Contrary with Leuz (2003) finding that earnings management through accrual manipulation is lower in economies with high investor protection than … Continue reading

Accounting in the Golden Age of Singosari Kingdom: A Foucauldian Perspective

Accounting in the Golden Age of Singosari Kingdom: A Foucauldian Perspective Eko Ganis SukoharsonoandNovrida QudsiDepartment of AccountingBrawijaya University AbstractThe aim of this study is to explore the history of accounting in Indonesia. In this case, a particular period of Indonesia history – the form and the existence of the accounting … Continue reading