PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
Anggita Langgeng
Abstract
This research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company. With reference to some previous literature it can be conclude that conservatism can be measured by several methods, including: 1) the market model of Basu (1997), 2) market to book ratio approach, 3) operating income approach, 4) the accrual of cash flow approach, 5) non-operating accrual approach.
Keywords
accruals;cash flow;accounting conservatism;measurement;
Article Metrics
Abstract has been read : 7633 times
PDF file viewed/downloaded: 0 times
DOI:
http://doi.org/10.25273/jap.v1i1.547
Refbacks
There are currently no refbacks.
Copyright (c) 2016 Assets: Jurnal Akuntansi dan Pendidikan
ASSETS: Jurnal Akuntansi dan Pendidikan is supported by
ASSETS: Jurnal Akuntansi dan Pendidikan is indexed by
ASSETS: Jurnal Akuntansi dan Pendidikan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License .
<div class="statcounter"><a title="site stats" href="http://statcounter.com/" target="_blank"><img class="statcounter" src="//c.statcounter.com/11096076/0/c1b49366/0/" alt="site stats"></a></div> View My Stats
Flag Counter