The Role of Financial Distress in Mediating The Accounting Conservatism Practices

Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news. Several phenomena that indicate the lack of application of accounting conservat...

詳細記述

書誌詳細
出版年:Akrual: Jurnal Akuntansi
主要な著者: Ratieh Widhiastuti, Selvia Rahayu
フォーマット: 論文
言語:英語
出版事項: Universitas Negeri Surabaya 2022-04-01
主題:
オンライン・アクセス:https://journal.unesa.ac.id/index.php/aj/article/view/12523