Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review
This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on...
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| Formato: | UMS Journal (OJS) |
| Idioma: | eng |
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Universitas Muhammadiyah Surakarta
2024
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| Acceso en liña: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2606 |
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| author | Latifah, Sri Wahjuni Latifah Gina Harventy |
| author_facet | Latifah, Sri Wahjuni Latifah Gina Harventy |
| author_sort | Latifah, Sri Wahjuni Latifah |
| collection | OJS |
| description | This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism.
Keywords: accounting conservatism, measurement, accrual basis, market value basis.
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| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2606 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2024 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2606 Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review Latifah, Sri Wahjuni Latifah Gina Harventy accounting conservatism, measurement, accrual basis, market value basis. This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism. Keywords: accounting conservatism, measurement, accrual basis, market value basis. Universitas Muhammadiyah Surakarta 2024-01-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/2606 10.23917/reaksi.v8i3.2606 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia; 275-286 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2606/1140 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | accounting conservatism, measurement, accrual basis, market value basis. Latifah, Sri Wahjuni Latifah Gina Harventy Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review |
| title | Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review |
| title_full | Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review |
| title_fullStr | Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review |
| title_full_unstemmed | Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review |
| title_short | Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review |
| title_sort | mapping of measurement accounting conservatism and research opportunity a systematic review |
| topic | accounting conservatism, measurement, accrual basis, market value basis. |
| topic_facet | accounting conservatism, measurement, accrual basis, market value basis. |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2606 |
| work_keys_str_mv | AT latifahsriwahjunilatifah mappingofmeasurementaccountingconservatismandresearchopportunityasystematicreview AT ginaharventy mappingofmeasurementaccountingconservatismandresearchopportunityasystematicreview |