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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| Format: | Article |
| Language: | Indonesian |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1035 |