Nurfatimah, Siti Nuke, Enung Nurhayati, and Ira Syuhira. 2023. “The Influence of Debt Contracts and Corporate Governance Mechanisms on Accounting Conservatism”. Journal Socio Humanities Review 3 (2):81-94. https://jurnal.ugj.ac.id/index.php/JSHR/article/view/9497.