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

• Main Authors: Latifah, Sri Wahjuni Latifah, Gina Harventy
• פורמט: UMS Journal (OJS)
• שפה: eng
• יצא לאור: Universitas Muhammadiyah Surakarta 2024
• נושאים: accounting conservatism, measurement, accrual basis, market value basis.
• גישה מקוונת: 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...