Pujiono; Radityo, Enggar; Kusumaningtias, Rohmawati; … - In: Cogent business & management 10 (2023) 1, pp. 1-10
. This study aims to determine the effect of leverage and financial distress on applying the principle of conservatism to … companies listed on the London Stock Exchange in 2011-2013. The results indicate that the level of leverage and financial … distress positively affect the application of the conservatism principle. In conclusion, the higher level of debt and financial …