Hartanto, Laura, and M. Devitia Putri Nilamsari. “The Impact of Company Size, Capital Intensity, Litigation Risk and Managerial Ownership on Accounting Conservatism”. Economics and Business Solutions Journal 8, no. 2 (October 27, 2024): 148–169. Accessed June 29, 2026. https://journals.usm.ac.id/index.php/ebsj/article/view/10561.