TY - JOUR T1 - The moderating effect of national culture on the relationship between debt maturity and conditional conservatism JO - Revista Contabilidade & Finanças A1 - Panosso, Oderson A1 - Klann, Roberto Carlos A1 - Rodrigues Junior, Moacir Manoel SN - 1519-7077 UL - 10.1590/1808-057x20252185.en VL - 37 Y1 - 2026 PB - Brasil ER -