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...
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| Hauptverfasser: | , |
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| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Universitas Negeri Surabaya
2022-04-01
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| Schriftenreihe: | Akrual: Jurnal Akuntansi |
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| Online-Zugang: | https://journal.unesa.ac.id/index.php/aj/article/view/12523 |
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