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

• Główni autorzy: Latifah, Sri Wahjuni Latifah, Gina Harventy
• Format: UMS Journal (OJS)
• Język: eng
• Wydane: Universitas Muhammadiyah Surakarta 2024
• Hasła przedmiotowe: accounting conservatism, measurement, accrual basis, market value basis.
• Dostęp 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...