Arief B, Krisnando K. The influence of accounting conservatism, investment opportunity set (IOS), profitability, and company size on earnings quality. JPAFM [Internet]. 16Apr.2022 [cited 20Oct.2025];2(1):31-2. Available from: https://ejournal.imperiuminstitute.org/index.php/JPAFM/article/view/1588