JIHADI, S. L. The Effect of Ownership Structure on Accounting Conservatism and the Comparability of Financial Reports: An Applied Study of the Modern Chemical Industries Company for the Period 2011–2025. International Journal on Economics, Finance and Sustainable Development, [S. l.], v. 8, n. 3, p. 201–211, 2026. DOI: 10.31149/ijefsd.v8i3.5836. Disponível em: https://journals.researchparks.org/index.php/IJEFSD/article/view/5836. Acesso em: 24 oct. 2026.