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

• Հիմնական հեղինակներ: Latifah, Sri Wahjuni Latifah, Gina Harventy
• Ձևաչափ: UMS Journal (OJS)
• Լեզու: eng
• Հրապարակվել է: Universitas Muhammadiyah Surakarta 2024
• Խորագրեր: accounting conservatism, measurement, accrual basis, market value basis.
• Առցանց հասանելիություն: 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...