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

• المؤلفون الرئيسيون: Latifah, Sri Wahjuni Latifah, Gina Harventy
• التنسيق: UMS Journal (OJS)
• اللغة: eng
• منشور في: Universitas Muhammadiyah Surakarta 2024
• الموضوعات: accounting conservatism, measurement, accrual basis, market value basis.
• الوصول للمادة أونلاين: https://journals2.ums.ac.id/index.php/reaksi/article/view/2606

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...