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Penman, S. H. (2001). On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation. Contemporary Accounting Research (CAR), 18, 681-692.
https://doi.org/10.1506/DT0R-JNEG-QL60-7CBP

has been cited by the following article:

• TITLE: Corporate Governance Perception Index, Profitability and Firm Value in Indonesia

  AUTHORS: Mariana, Syukriy Abdullah, Muhammad Mahmud

  KEYWORDS: Corporate Governance Perception Index, Profitability, Firm Value

  JOURNAL NAME: Technology and Investment, Vol.11 No.2, May 29, 2020

  ABSTRACT: This research aims to find out the impact of the Corporate Governance Perception Index and profitability to firm value. The population is a company on the Indonesian Stock exchange and which follows the CGPI assessment in 2011-2015 and is found in 28 samples, the analysis of data using multiple linear regression. The results indicated that the Corporate Governance Perception Index and profitability simultaneously affected the firm value according to the Indonesia Stock Exchange. Besides, the Corporate Governance Perception Index, and profitability also partially and significantly affected firm value according to the Indonesia Stock Exchange.