ORJINTA, HOPE IFEOMA, et al. “FIRM ATTRIBUTES AND CONSERVATIVE ACCOUNTING IN NIGERIA: AN ASSESSMENT OF SUSTAINABLE DEVELOPMENT IN A DIGITAL ERA”. TPM – Testing, Psychometrics, Methodology in Applied Psychology, vol. 32, no. 3, Sept. 2025, pp. 152-9, https://tpmap.org/submission/index.php/tpm/article/view/1798.