SUKEECHEEP MOSS, S. S. M. The Influence of Discretionary Accruals and Corporate Governance on Cost of Equity Capital : Using Unbalanced Panel Data with Fixed Effects Regression Model. Journal of the Association of Researchers, [S. l.], v. 21, n. 2, p. 171–187, 2020. Disponível em: https://so04.tci-thaijo.org/index.php/jar/article/view/243775. Acesso em: 6 oct. 2026.