The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 – 2021

Dewiyanti, Silvia and Ismail, Tubagus and Uzliawati, Lia and Yazid, Helmi (2019) The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 – 2021. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.

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Abstract

This study aims to determine the role of Accounting Conservatism in the influence of Financial Distress and Litigation Risk on the Sustainability Reports of Infrastructure companies listed on the IDX for the period Q12019-Q32021. The population in this study used Infrastructure, Utilities, and Trans

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:39
Last Modified: 17 Apr 2026 02:12
URI: http://eprints.eai.eu/id/eprint/44731

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