Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

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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Bibliografiske detaljer
Main Authors:	Latifah, Sri Wahjuni Latifah, Gina Harventy
Format:	UMS Journal (OJS)
Sprog:	eng
Udgivet:	Universitas Muhammadiyah Surakarta 2024
Fag:	accounting conservatism, measurement, accrual basis, market value basis.
Online adgang:	https://journals2.ums.ac.id/index.php/reaksi/article/view/2606
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