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