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

• Main Authors: Latifah, Sri Wahjuni Latifah, Gina Harventy
• 格式: UMS Journal (OJS)
• 语言: eng
• 出版: Universitas Muhammadiyah Surakarta 2024
• 主题: accounting conservatism, measurement, accrual basis, market value basis.
• 在线阅读: 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...