Open AccessAccounting Conservatism in the Perspective of Positive Accounting Theory: A Study of Islamic Banking in Indonesia
Author(s) -
Misnen Ardiansyah
Publication year - 2022
Publication title -
asian economic and financial review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.215
H-Index - 10
eISSN - 2305-2147
pISSN - 2222-6737
DOI - 10.55493/5002.v12i6.4500
Subject(s) - accounting , positive accounting , conservatism , corporate governance , cash flow , audit , business , economics , panel data , accounting information system , financial accounting , politics , finance , law , political science , econometrics