The Effect of Financial Difficulties and Institutional and Managerial Ownerships on Accounting Conservatism

Ikin Solikin, Ayu Wahyuni, Deni Darmawan

Abstract

The purpose of this study is to determine the effect of financial distress and institutional and managerial ownership on accounting conservatism. The study used purposive sampling to select 36 companies and used secondary data with documentation and literature techniques. Panel Data Regression Analysis with the views 10 software tool was used to analyze data. The results show that financial distress, institutional and managerial ownerships affect accounting conservatism. The lack of consistency in the results of previous studies related to the effect of financial distress, institutional ownership and managerial ownership on accounting conservatism motivates this research.

 

Keywords: financial distress, institutional ownership, managerial ownership, accounting conservatism.


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References


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