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

• Κύριοι συγγραφείς: Latifah, Sri Wahjuni Latifah, Gina Harventy
• Μορφή: UMS Journal (OJS)
• Γλώσσα: eng
• Έκδοση: Universitas Muhammadiyah Surakarta 2024
• Θέματα: accounting conservatism, measurement, accrual basis, market value basis.
• Διαθέσιμο Online: 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...