Perplexity in Accounting Conservatism: a Critical Review

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 st...

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Bibliographic Details
Main Authors: Fuad Hudaya Fatchan, Ari Kuncara Widagdo
Format: Article
Language:English
Published: Muhammadiyah University Press 2021-04-01
Series:Riset Akuntansi dan Keuangan Indonesia
Subjects:
Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/9639
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