ORJINTA, H. I., NWANKWO , C. A., & KANYANGALE , M. I. (2025). FIRM ATTRIBUTES AND CONSERVATIVE ACCOUNTING IN NIGERIA: AN ASSESSMENT OF SUSTAINABLE DEVELOPMENT IN A DIGITAL ERA. TPM – Testing, Psychometrics, Methodology in Applied Psychology, 32(3), 152–159. Retrieved from https://tpmap.org/submission/index.php/tpm/article/view/1798