The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024,
2025
Padjadjaran University
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
Journal of Accounting Auditing and Business
This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by …
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention,
2025
Universitas Islam Nusantara
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes …
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index,
2025
Pamulang University
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Journal of Accounting Auditing and Business
This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared …
Participant Empowerment, Inclusivity, And Social Justice: A Review Of Meng Tian’S Arts-Based Research Methods For Educational Researchers,
2025
Debre Berhan University
Participant Empowerment, Inclusivity, And Social Justice: A Review Of Meng Tian’S Arts-Based Research Methods For Educational Researchers, Niway Ayalew Adimasu
The Qualitative Report
In reviewing Arts-Based Research Methods for Educational Researchers by Meng Tian (2023), I found a priceless resource for contemporary scholars wishing to add cutting-edge arts-based techniques to their qualitative research inquiries. This book offers a thorough examination of how artistic mediums like poetry, theater, and visual arts can be used to investigate the emotional, psychological, and cultural aspects of education that conventional research frequently ignores. It does this by fusing theoretical understanding with helpful advice. The book focuses on participant empowerment, inclusivity, and ethical considerations when working with vulnerable populations highlights the book’s commitment to social justice, making it especially …
The Tax Adviser, Volume 10, Number 12, December 1979,
2025
University of Mississippi
The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12, Months Ended November 1979,
2025
University of Mississippi
Author Index 12, Months Ended November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended November 1979,
2025
University of Mississippi
Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Spotlight,
2025
University of Mississippi
Tax Clinic,
2025
University of Mississippi
Constructive Dividend Doctrine As Applied To Intercompany Pricing,
2025
University of Mississippi
Constructive Dividend Doctrine As Applied To Intercompany Pricing, Richard H. Kalish, Francis L. Dougan
Tax Adviser
No abstract provided.
Estate Planning: The Role Of The Marital Deduction In Estate Planning,
2025
University of Mississippi
Estate Planning: The Role Of The Marital Deduction In Estate Planning, George Weinstein
Tax Adviser
No abstract provided.
Federal Income Tax Simplification And The Political Process,
2025
University of Mississippi
Federal Income Tax Simplification And The Political Process, John S. Nolan
Tax Adviser
No abstract provided.
Planning The Characterization Of Foreign Entities For U.S. Tax Purposes,
2025
University of Mississippi
Planning The Characterization Of Foreign Entities For U.S. Tax Purposes, Stephen P. Jarchow
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 11, November 1979,
2025
University of Mississippi
The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended October 1979,
2025
University of Mississippi
Author Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended October 1979,
2025
University of Mississippi
Subject Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Spotlight,
2025
University of Mississippi
Washington Report: Aicpa Acts To Restore Social Security Benefits To Retired Partners,
2025
University of Mississippi
Washington Report: Aicpa Acts To Restore Social Security Benefits To Retired Partners, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
