FIRM SIZE, SHARE OWNERSHIP, FIRM VALUE AND CONDITIONAL CONSERVATISM
Dinnul Alfian Akbar (a*), Chandra Zaky Maulana (b), Rika Lidyah (c), Titin Hartini (d), Mismiwati (e), Fernando Africano (f), Lidia Desiana (g)
UIN Raden Fatah Palembang
Abstract
Conservatism chooses financial principles that straight to the minimization of reported cumulative earnings, namely to acknowledge slower income, costs faster, to value at lower and liabilities at higher
Keywords: Conditional Conservatism, Firm Size, and Share Ownership
Topic: Economics and business research methods