Sunani, Avi and Wardhana, Rony and Sari, Putri and Harianto, Rudi (2019) Does Accounting Conservatism Still Exist in Disruptive Era? The Mars Approach. In: Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia.
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Abstract
Conservatism is a principle which affects valuation in accounting because conservative still has an important role in accounting practices. The purpose of this study was to analyze the influence of the financial distress, managerial ownership structure, growth opportunities, and debt covenant on acc
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:32 |
| Last Modified: | 17 Apr 2026 13:25 |
| URI: | http://eprints.eai.eu/id/eprint/25096 |
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