Pengujian Determinan Konservatisma Akuntansi
This paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings...
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| Auteur principal: | |
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| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
2013-11-01
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| Collection: | Jurnal Akuntansi Kontemporer |
| Accès en ligne: | http://journal.wima.ac.id/index.php/JAKO/article/view/1035 |
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