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The Role of Financial Distress in Mediating The Accounting Conservatism Practices
Akrual: Jurnal Akuntansi
Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news. Several phenomena that indicate the lack of application of accounting conservatism are the many fraudulent acts of internal company parties. This study aimed to determine the effect of the board of directors, firm size, leverage on accounting conservatism through financialdoi:10.26740/jaj.v13n2.p201-213 fatcat:sljyz24aknelhduxxchlwpiqqi