The aim of this research is to examine the effect of leverage. interest conflict. and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. https://www.bekindtopets.com/amazing-price-Cosmic-Heart-Landscape-IKEA-HEMNES-Dresser-Graphic-Pop-Art-special-save/