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

• 主要な著者: Latifah, Sri Wahjuni Latifah, Gina Harventy
• フォーマット: UMS Journal (OJS)
• 言語: eng
• 出版事項: Universitas Muhammadiyah Surakarta 2024
• 主題: accounting conservatism, measurement, accrual basis, market value basis.
• オンライン･アクセス: 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...