id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-1679	Sayuti, Alfian ; Farizal Mohammed, Nor ; Susanti Amirrudin, Mira 	Climate change impact on Indonesian firm value: Exploring the moderating role of accounting conservatism	2024	19	.pdf	application/pdf	9451	586	50	Even though prior studies have proven that climate change disclosure can influence firm performance (firm value), the interaction of financial report quality, such as accounting conservatism, has not been tested. Therefore, it is crucial to test accounting conservatism, which has not been tested by prior research, to determine whether it strengthens the relationship between climate change disclosure and firm value.	cache/easat-1679.pdf	txt/easat-1679.txt