Muslim, Ade Imam; Doddy Setiawan - In: Rajagiri management journal 18 (2024) 3, pp. 251-263
Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance....