Ardiansyah, Misnen. “Accounting Conservatism in the Perspective of Positive Accounting Theory: A Study of Islamic Banking in Indonesia”. Asian Economic and Financial Review 12, no. 6 (May 27, 2022): 380–396. Accessed November 25, 2024. https://archive.aessweb.com/index.php/5002/article/view/4500.