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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

Link: https://ifory.id/abstract/ywLrqe2pd8kD

Conference: International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)

Plain Format | Corresponding Author (Dinnul Alfian Akbar)

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