Pengaruh Debt Covenant, Risiko Litigasi, Insentif Pajak Dan Kepemilikan Publi…

ABSTRACT Accounting conservatism is an accounting principle that if implentend would result that profit and asset values tend to be low, but debt and expense values tend to be high. The purpose of this study is to determine the effect of debt covenant, litigation risk, tax incentives and public ownership for accounting conservatism. The population in this study is all property and real est…