Internet Financial Reporting, Financial Development, and the Cost of Equity Capital: Evidence from Indonesia

DOI

10.2991/icaess-19.2019.8How to use a DOI?

Keywords

Internet; financial; capital; earnings

Abstract

The purpose of this research is to examine effect of direct and indirect consequences of internet financial reporting, earning power, and investment opportunity set in cost of equity capital as well as through earnings management as a mediating variable. The results of this research can provide input in minimizing capital costs by conducting financial reporting through website, knowing earning power and investment opportunity set owned by company in order to develop their business and avoid earnings management practices.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yenny Wati
PY  - 2019/12
DA  - 2019/12
TI  - Internet Financial Reporting, Financial Development, and the Cost of Equity Capital: Evidence from Indonesia
BT  - Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 316
EP  - 320
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.8
DO  - 10.2991/icaess-19.2019.8
ID  - Wati2019/12
ER  -