PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI
This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnin...
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| Glavni autor: | |
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
2013-11-01
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| Serija: | Jurnal Akuntansi Kontemporer |
| Online pristup: | http://journal.wima.ac.id/index.php/JAKO/article/view/376 |
| Oznake: |
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