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Keywords: Uncertainty
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2020) 5 (2): 179–194.
Published: 07 September 2020
... with uncertainty in business environments. This study aimed to determine if increasing uncertainty can lead to raising the level of conservatism used in preparing financial statements. The result of the study could provide a better understanding of the factors that influence the level of applying conservative...
