Pengaruh Ukuran Perusahaan, Financial Distress, Risiko Litigasi, Dan Insentif…

ABSTRACT Accounting conservatism is one of the accounting principles that applies prudence in financial reporting. This study aims to determine the effect of firm size, financial distress, litigation risk and tax incentives on accounting conservatism. The population in this study are all Infrastructure, Utilities and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 201…