PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui perkembangan alat ukur konservatisme akuntansi yang digunakan dalam oleh para ahli. Metode yaitu metode analisis deskriptif. Hasil penelitian menunjukan bahwa biasa pengukuran net assets, earning and accruals, dan earning/stock return relation. diharapkan dapat memberikan kontribusi
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ژورنال
عنوان ژورنال: Jurnal Sikap (Sistem Informasi, Keuangan, Auditing dan Perpajakan)
سال: 2021
ISSN: ['2599-1876', '2541-1691']
DOI: https://doi.org/10.32897/jsikap.v5i2.515