The effect of good corporate governance mechanism and leverage on the level of accounting conservatism
Accounting conservatism is a condition where a company acknowledges the debts and costs more quickly, but on the other hand, the company acknowledges the income and assets more slowly. Some factors that can affect the accounting conservatism are stan-dards changes, corporate governance, and so forth...
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2016-01-01
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| Series: | Indonesian Accounting Review |
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| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/854 |