NURCAHYADI, Khafid; YULIATI. Determining Factors in Implementing Accounting Conservatism: A Study of Technology and Health Companies in Indonesia. Shafin: Sharia Finance and Accounting Journal, [S. l.], v. 5, n. 1, p. 1–15, 2025. DOI: 10.19105/sfj.v5i1.15879. Disponível em: https://siakaddev.iainmadura.ac.id/index.php/shafin/article/view/15879. Acesso em: 31 jul. 2026.