Agustina, Y., Setiadi, I. and Rahayuningsih, A. 2025. Exploring the Drivers of Accounting Prudence: Financial Distress, Profitability, and Company Size . Indonesia Accounting Research Journal. 12, 2 (Jan. 2025), 70–83. DOI:https://doi.org/10.35335/iacrj.v12i2.397.