Fatchan, Fuad Hudaya, and Ari Kuncara Widagdo. “Perplexity in Accounting Conservatism: A Critical Review”. Riset Akuntansi dan Keuangan Indonesia 6, no. 1 (April 1, 2021): 42–53. Accessed March 19, 2026. https://journals2.ums.ac.id/reaksi/article/view/9639.