SUWARNO, Suwarno. Accounting Conservatism and Its Implications. AKRUAL: Jurnal Akuntansi, [S. l.], v. 17, n. 1, p. 1–15, 2025. DOI: 10.26740/jaj.v17n1.p1-15. Disponível em: https://journal.unesa.ac.id/index.php/aj/article/view/31625. Acesso em: 11 dec. 2025.