the incidence and quality of financial graphics in indonesian ipo prospectuses

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ID: 180360
2017
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Abstract
The purpose of this study was to investigate the selectivity and the quality of financial graphs in IndonesianIPO prospectuses. The first hypothesis of this study related to the intensiveness in the use of the graphs with theprofitability of the IPO firms, while the second hypothesis associated the distortion in the graphs’ constructionswith the intention to show financial performance in a more favorable way. Content analysis was used toinvestigate the relationship between the intensiveness in the use of the graphs and the profitability. Thedistortion in the graphs’ constructions was detected using the Relative Graph Discrepancy (RGD) index. Thisstudy found that there was no evidence more profitable firms using graphs more intensively in their IPOprospectuses. With regards to distortion, it was found that IPO firms tended to exaggerate their performancedepicted on the financial graphs in their prospectuses.
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warganegara2017jurnalthe Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Dezie L. Warganegara;Yanthi R.I. Hutagaol;Tjut F. Bachrumsyah
Journal Biomolecules
Year 2017
DOI
DOI not found
URL
http://jurnal.unmer.ac.id/index.php/jkdp/article/view/736
Keywords
distortion

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