Sukeecheep Moss SSM. The Influence of Discretionary Accruals and Corporate Governance on Cost of Equity Capital : Using Unbalanced Panel Data with Fixed Effects Regression Model. JAR [internet]. 2020 Jun. 24 [cited 2026 Oct. 6];21(2):171-87. available from: https://so04.tci-thaijo.org/index.php/jar/article/view/243775