Corporate governance and cost of equity capital: the mediation role of accounting conservatism

Corporate governance and cost of equity capital: the mediation role of accounting conservatism

Research aims: This study examines the effect of corporate governance as proxied by institutional and managerial ownership and profitability on the cost of equity capital, both directly and indirectly, through accounting conservatism as a mediating variable. Design/Methodology/Approach: The populati...

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Bibliographic Details
Main Authors: Jacobus Widiatmoko, Maria Goretti Kentris Indarti
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2024-10-01
Series:Journal of Accounting and Investment
Subjects:
accounting conservatism
cost of equity capital
institutional ownership
managerial ownership
profitability
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/21977
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