Open AccessThe Effect of Readability of Annual Reports and Value Relevance of Financial Information on Agency Costs with Analyst Coverage as Moderating Variable
Author(s) -
Stefan Soesanto,
Hendra Wijaya
Publication year - 2022
Publication title -
jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2338-8137
pISSN - 1411-0288
DOI - 10.9744/jak.24.1.46-56
Subject(s) - readability , proxy (statistics) , asset turnover , asset (computer security) , variable (mathematics) , relevance (law) , actuarial science , agency (philosophy) , variables , econometrics , accounting , business , statistics , economics , finance , computer science , mathematics , return on assets , political science , mathematical analysis , computer security , profitability index , law , programming language , philosophy , epistemology