Open AccessPENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
Author(s) -
Anggita Langgeng
Publication year - 2012
Publication title -
assets
Language(s) - English
Resource type - Journals
eISSN - 2477-4995
pISSN - 2302-6251
DOI - 10.25273/jap.v1i1.547
Subject(s) - accrual , conservatism , cash flow , accounting , economics , econometrics , business , measure (data warehouse) , computer science , earnings , political science , data mining , politics , law
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.