THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT

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...

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Bibliographic Details
Main Authors: Murtianingsih Murtianingsih, Sherly Oktavia
Format: Article
Language:English
Published: Institut Teknologi dan Bisnis Asia Malang 2023-11-01
Series:Jurnal Ilmiah Bisnis dan Ekonomi Asia
Subjects:
Tax Insentive
Debt Convenant
Political Cost
Conservative Accounting
Online Access:https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/1913

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