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...
Main Author: | Ratna Puji Astuti KRISMIAJI |
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Format: | Article |
Language: | English |
Published: |
The Body of Expert and Licensed Accountants of Romania
2021-03-01
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Series: | CECCAR Business Review |
Subjects: | |
Online Access: |
https://www.ceccarbusinessreview.ro/accounting-conservatism-and-cost-of-equity-capital-evidence-from-indonesia-a108d/download-PDF/
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