Santoso, Arif. “Blockholder, Accounting Conservatism, Free Cash Flow, and The Cost Of Capital: What Do We Know?”. Indonesian Journal of Economics, Social, and Humanities 7, no. 1 (January 18, 2025): 51–64. Accessed September 22, 2026. https://ijesh.unri.ac.id/index.php/ijesh/article/view/331.