Abstract :
This studyaimed todetermine the influence ofearnings management on stock market prices. The sample of this study are manufacturing companies as the acquirer parties a conducting merger or acquisition listed on the Indonesia Stock Exchange during the period 2005-2011. The analysis methodused a simplelinear regression.The results show that the acquirer company used earning managemen before merger or acquisition and the other results also show that earning management did?not affect the market price of the stock
Keyword :Earnings Management, Acquirer, and Stock Market Prices