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Understanding Variety In Small Firm Internationalization : The Decison-Making Process Of Small Manufacturing Firms In Indonesia, Maria Y.D.H. Agustini
Understanding Variety In Small Firm Internationalization : The Decison-Making Process Of Small Manufacturing Firms In Indonesia, Maria Y.D.H. Agustini
Theses: Doctorates and Masters
Research on small firm internationalization has been conducted intensively over the last few decades. However, knowledge of small firm internationalization varied. This research addresses the question of this variety in small firm internationalization applying the stage models theory, network theory, resource-based theory and international new venture. As the more recent studies showed that researchers have inclined towards one conclusive finding of the central role of the manager in internationalization, the key explanation of the inconclusive knowledge about small firm internationalization possibly resides in the decision made by the manager. Thus, this research explored the process of making an internationalization decision …
Corporate Social Disclosures By Indonesian Listed Companies, Juniati Gunawan
Corporate Social Disclosures By Indonesian Listed Companies, Juniati Gunawan
Theses: Doctorates and Masters
The issue of corporate social disclosure (CSD) has been of growing concern among businesses and communities globally, including those in Indonesia. As one of the big developing countries which offers a large domestic market and workforce. lndonesia is exposed to this issue. This study examines the extent of CSD in Indonesian listed companies by applying the content analysis method to company annual reports for the years 2003 to 2006. Prior studies have focused on exploring the theoretical framework, seeking the motivation for disclosures and obtaining certain stakeholder's opinions regarding CSD. However, those studies were limited to developed countries and to …
Influence Of Politics On The Budgeting Process : A Study Of The Fertiliser Manufacturing Industry In Indonesia, Akhmad Syakhroza
Influence Of Politics On The Budgeting Process : A Study Of The Fertiliser Manufacturing Industry In Indonesia, Akhmad Syakhroza
Theses: Doctorates and Masters
This study investigates the influence of politics on the budgeting process within the fertiliser manufacturing industry in Indonesia. Prior budgeting studies have focused on one of the following three theoretical frameworks - economic, psychological, and social. This study expands the research corpus by assessing the effect of politics on the budgeting process. The objectives of this study arc: (a) to investigate the effect of politics in the relationship between managerial roles and budgeting process – budgetary participation, budgetary communication, and budgetary control including budgetary monitoring and budgetary evaluation, and (b) to assess the impact of structural and individual power on …
Accounting Information And The Underpricing Of Indonesian Initial Public Offerings, Tatang Ary Gumanti
Accounting Information And The Underpricing Of Indonesian Initial Public Offerings, Tatang Ary Gumanti
Theses: Doctorates and Masters
The purpose of this study is to examine the relation between accounting measures of total firm risk and the magnitudes of IPO initial returns. The existing explanations of the underpricing of lPO's suggests that the extent of underpricing is positively related to ex ante uncertainty about the issues. This study argues that accounting risk measures are related to the ex ante uncertainty. Since ex ante uncertainty is positively related to IPO underpricing, accounting risk measures are also arguably related to IPO underpricing. An event methodology is employed in this study. Five accounting risk measures are examined: financial leverage, operating leverage, …
Earnings Management And Accounting Choices In Initial Public Offerings : Evidence From Indonesia, Tatang A. Gumanti
Earnings Management And Accounting Choices In Initial Public Offerings : Evidence From Indonesia, Tatang A. Gumanti
Theses: Doctorates and Masters
Information asymmetry about the value of the firm making initial public Offering and the potential investors exists. This thesis investigates whether issuers of initial public affairs (IPOs) use accounting discretion to increase the reported earnings through the choice of accounting methods. Anecdotal evidence •suggests that accounting numbers are used in the pricing of IPO. Further, there is an economic incentive for issuers of IPOs to sell the offering shares at the highest possible price which in tum increases their proceeds and thus their wealth. This suggests a prediction that, immediately prior to the offering, issuers exercise accounting discretion to increase …