Prediction of Financial Distress in the Pandemic Period with Accounting Conservatism as a Mediation Variable

Widhiastuti, Ratieh and Baswara, Satsya and Rahayu, Selvia (2018) Prediction of Financial Distress in the Pandemic Period with Accounting Conservatism as a Mediation Variable. In: Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia.

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Abstract

The aim of this study is to examine the role of accounting conservatism in mediating the effect of firm size, leverage, profitability and the board of directors on financial distress. The population of this research was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2018-202

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 15:12
Last Modified: 17 Apr 2026 06:35
URI: http://eprints.eai.eu/id/eprint/38257

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