N. Mostafanejad and A. . Ghasemi, “The Impact of Short-Term Debt Maturity and Institutional Ownership on Accounting Conservatism”, BMF OPEN, pp. 1–16, Mar. 2027, Accessed: Jul. 29, 2026. [Online]. Available: https://www.bmfopen.com/index.php/bmfopen/article/view/462