YULIANTI, Vista; WIDAYANTI, Erlina; PURBA, Jamian. Decoding the Dynamics of Leverage and Accounting Conservatism: Firm Size as a Key Moderator. Journal of Applied Accounting and Taxation, [S. l.], v. 11, n. 1, p. 61–72, 2026. DOI: 10.30871/jaat.v11i1.12701. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/12701. Acesso em: 14 sep. 2026.