Circumstances Impacting Cost of Equity through Integrated Reporting: A Competitive Analysis of Indonesian Companies. Jurnal Akuntansi dan Keuangan, [S. l.], v. 28, n. 1, p. 30–41, 2026. DOI: 10.9744/jak.28.1.30-41. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/32080. Acesso em: 6 jun. 2026.