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Taufiq Akbar

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Open access Aug 2026

Accounting Conservatism from the Perspective of Firm Characteristics and Corporate Governance: Evidence from the Consumer Non-Cyclicals Sector

Accounting conservatism reflects prudence in financial reporting by limiting the overstatement of assets and earnings and enhancing information reliability. This study examines the effects of firm size, Return on Assets (ROA), and the proportion of the board of commissioners (PBC) on accounting conservatism in manufact...

Taufiq Akbar · 0 citations

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