Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
This paper describes the results of the research that investigates the association between ex-post conservatism or conditional conservatism and cost of equity capital in Indonesian manufacturing companies using data from 2015 to 2019. Conservatism is measured using accrual methods while equity capit...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2021-03-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/accounting-conservatism-and-cost-of-equity-capital-evidence-from-indonesia-a108d/download-PDF/
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