BAHFEN, A.; RAHAYU, S. I. The Role of Financial Structure and Ownership in Determining Accounting Conservatism: A Study on Leverage, Managerial Ownership, and Financial Distress Factors. Economics and Financial Innovation, [S. l.], v. 1, n. 1, p. 1–9, 2025. DOI: 10.58777/efi.v1i1.503. Disponível em: https://sanscientific.com/journal/index.php/efi/article/view/503. Acesso em: 8 oct. 2025.