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All Journal Riset Akuntansi dan Keuangan Indonesia
Fuad Hudaya Fatchan
Univesitas Muhammadiyah Surakarta
Economics, Econometrics & Finance

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PERPLEXITY IN ACCOUNTING CONSERVATISM: A CRITICAL REVIEW Fuad Hudaya Fatchan; Ari Kuncara Widagdo
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
Co-Authors Ari Kuncara Widagdo