Arief, B., and K. Krisnando. “The Influence of Accounting Conservatism, Investment Opportunity Set (IOS), Profitability, and Company Size on Earnings Quality”. Journal of Public Auditing and Financial Management, Vol. 2, no. 1, Apr. 2022, pp. 31-42, doi:10.36407/jpafm.v2i1.1588.