Riset Akuntansi dan Keuangan Indonesia
Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia

Perplexity in Accounting Conservatism: a Critical Review

Fatchan, Fuad Hudaya (Unknown)
Widagdo, Ari Kuncara (Unknown)

Article Info

Publish Date
01 Apr 2021

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.

Copyrights © 2021




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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...