MD. JOYNAL ABEDIN, MD. DIDARUL ALAM, ABDULLAH SHAHID, Md. Joynal Abedin, Md. Didarul Alam, Abdullah Shahid. Has Financial Reporting Become More Conservative? An Update. Independent Business Review, Dhaka, Bangladesh, v. 5, n. 2, 2026. DOI: 10.67508/iub.ibr.v5n2.002. Disponível em: https://ibr.iub.edu.bd/Journals/article/view/85. Acesso em: 6 aug. 2026.