Pengaruh Tingkat Kesulitan Keuangan Perusahaan Dan Risiko Litigasi terhadap K…

This research was aimed to examine empirically: (1) the influence of a company’s financial distress to accounting conservatism, (2) the influence of litigation risks to accounting conservatism. Independent variables used in this study are a company’s financial distress and litigation risks. The dependent variable used in this study is accounting conservatism that measured by nonoperating ac…