Testing the violation of conservatism accounting principle. Case study on Romanian listed entities. Timisoara Journal of Economics and Business, [S. l.], v. 8, n. 2, p. 183–202, 2016. Disponível em: https://tjeb.ro/index.php/tjeb/article/view/TJEB8-2_183to202. Acesso em: 9 nov. 2026.