HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI

  • Leona Ami Universitas Surabaya
  • Yie Ke Feliana Universitas Surabaya
Abstract Views: 146 PDF Downloads: 138
Keywords: Acquisition, Merger, Conservatism, return, profitability

Abstract

Abstract – This research investigate if timely loss recognitionis associated with return of merger - acquisition. In order to measure conservatism, we used Basu (1997) and Francis and Martin (2010) in Demsetz and Lehn (1985) to measure return. Model I with AcqCAR +/- 30 days and Model II with AcqCAR +/- 365 days shows there is no significant relation between conservatism and return from merger and acquisition decision. In addition, we find that Basu (1997) is not significant for sample in Indonesia .Paired sample t-test shows there is no significant changes in return related merger and acquisition decision.

Downloads

Download data is not yet available.
Published
2017-08-09
How to Cite
Ami, L., & Feliana, Y. K. (2017). HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI. Akuntansi Dan Teknologi Informasi, 11(1), 1 - 19. https://doi.org/10.24123/jati.v11i1.272

Most read articles by the same author(s)