AGUSTINA, D. Z.; ERSYAFDI, I. R.; PRABOWO, M. A.; KHOMSATUN, S. Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index. Innovation Business Management and Accounting Journal, [S. l.], v. 5, n. 1, p. 18–26, 2026. DOI: 10.56070/ibmaj.v5i1.344. Disponível em: https://ejournal.trescode.org/index.php/ibmaj/article/view/344. Acesso em: 6 apr. 2026.