Konservatisme Akuntansi: Financial Distress dan Debt to Equity Ratio. Jurnal Ilmiah Akuntansi dan Finansial Indonesia (JIAFI), [S. l.], v. 6, n. 1, p. 1–12, 2022. DOI: 10.31629/jiafi.v6i1.4644. Disponível em: https://ojs.umrah.ac.id/index.php/jiafi/article/view/4644. Acesso em: 22 mar. 2026.