Accounting conservatism: Testing the effects of investment opportunity set and political cost

• Published in: The Indonesian accounting review (online) Vol. 13; no. 2; pp. 191 - 201
• Main Authors: Blesia, Jhon Urasti, Setya, Gideon, Muslimin, Ulfah Rizky
• Format: Journal Article
• Language: English
• Published: STIE Perbanas Surabaya 01.12.2023
• Subjects: accounting conservatism; investment opportunity set; political cost; property and real estate companies

This study aims to examine the effect of investment opportunity set (IOS) and political cost (PC) on accounting conservatism in Indonesia. The population of this study is property and real estate companies listed on the IDX during the period 2011-2020. Using purposive sampling method which is based...