The Effects of the Asian Financial Crisis on Accounting Conservatism in Indonesia
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.
Volume (Year): 6 (2010)
Issue (Month): 1 ()
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