RAMADHAN, A.; ERMAYA, H. N. L. The Moderating Effect of Financial Distress in The Relationship Between Debt Covenant And Political Cost Towards Accounting Conservatism Implementation: An Empirical Analysis From SOEs in Indonesia. EQUITY: JURNAL EKONOMI, MANAJEMEN, AKUNTANSI, [S. l.], v. 26, n. 2, p. 121–134, 2024. DOI: 10.34209/equ.v26i2.7409. Disponível em: https://ejournal.upnvj.ac.id/equity/article/view/7409. Acesso em: 25 sep. 2026.