THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT
The purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. The research population is the manufacturing secto...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Institut Teknologi dan Bisnis Asia Malang
2023-11-01
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Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
Subjects: | |
Online Access: | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/1913 |