Financial Distress, Accounting Conservatism and Litigation Risk in Property & Real Estate Industry During The Covid-19 Pandemic

Inon Listyorini, Prasojo Prasojo

Abstract


This research examines the effect of litigation risk on the relationship between financial distress and accounting conservatism in property & real estate industry during the covid-19 pandemic. There are 2 hypotheses in this research. H1: financial distress  influence accounting conservatism in property & real estate industry during the covid-19 pandemic. H2: litigation risk affect relationship between financial distress and accounting conservatism in property & real estate industry during the covid-19 pandemic. Linear regression results indicate financial distress has positive influence on accounting conservatism (t value 3.304  and p value < 0.01), and litigation risk affect relationship between financial distress and accounting conservatism (t value 8.515  and p value < 0.01).


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References


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