AGUSTINA, Y.; SETIADI, I.; RAHAYUNINGSIH, A. Exploring the Drivers of Accounting Prudence: Financial Distress, Profitability, and Company Size . Indonesia Accounting Research Journal, [S. l.], v. 12, n. 2, p. 70–83, 2025. DOI: 10.35335/iacrj.v12i2.397. Disponível em: https://journals.iarn.or.id/index.php/Accounting/article/view/397. Acesso em: 16 apr. 2026.