OLUFEMI, G. O. Accounting Conservatism in Emerging Markets: Comparative Evidence from Nigeria and South Africa. UMYU Journal of Accounting and Finance Research , [S. l.], v. 8, n. 1, p. 63–78, 2025. DOI: 10.61143/umyu-jafr.8(1)2025.005. Disponível em: https://accountingjournal.umyu.edu.ng/index.php/ujafr/article/view/151. Acesso em: 14 jun. 2025.