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The Effects of the Asian Financial Crisis on Accounting Conservatism in Indonesia

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Author Info

  • Dezie L. Warganegara

    (BINUS Business School, BINUS University Jalan Hang Lekir I, No. 6, Jakarta, 10270 Indonesia)

  • dezie@binus.edu
  • Vina Vionita

    (Stern Stewart & Pte Ltd Penthouse Level, Suntec Tower Three, 8 Temasek Boulevard, 38988 Singapore)

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    Abstract

    This study examines the extent of conservatism in publicly listed Indonesian companies prior to and following the Asian financial crisis. This study finds that prior to the crisis, share returns did not lead earnings, and accounting practices in Indonesia failed to utilise accruals for reducing cash flow noise as well as to demonstrate conservatism in financial reporting preparation. In the post-crisis period, although there is evidence that stock returns led earnings and that accruals were utilised properly in noise reductions, accounting practices in Indonesia still did not exhibit the accepted level of conservatism.

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    Bibliographic Info

    Article provided by Penerbit Universiti Sains Malaysia in its journal Asian Academy of Management Journal of Accounting and Finance.

    Volume (Year): 6 (2010)
    Issue (Month): 1 ()
    Pages: 69-88

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    Handle: RePEc:usm:journl:aamjaf00601_69-88

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    Web page: http://web.usm.my/aamj/
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    Related research

    Keywords: accounting conservatism; asymmetric recognition; Indonesia; Asian financial crisis;

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