Tuwo, Lukman, Fransiskus Randa, and Itnoy Sudewa. “The Effect Of Accounting Conservatism On Earnings Quality With Ownership Structure As A Moderating Variable”. Contemporary Journal on Business and Accounting 6, no. 1 (April 28, 2026): 53-71. Accessed April 29, 2026. https://journal.inspiring.or.id/cjba/article/view/127.