A COMPARATIVE STUDY OF ACCOUNTING CONSERVATISM LEVELS AND THEIR IMPACT ON FINANCIAL PERFORMANCE: PRE AND POST IMPLEMENTATION PSAK 71 . Proceeding of International Conference on Economics, Technology, Management, Accounting, Education, and Social Science (ICETEA), [S. l.], v. 2, p. 528–541, 2026. Disponível em: https://conference.unita.ac.id/index.php/icetea/article/view/813. Acesso em: 11 oct. 2026.