THE EFFECT OF CAPITAL MAINTENANCE ON FIRM VALUE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE AND THE MODERATING EFFECT OF OWNERSHIP CONCENTRATION. iBAF e-Proceedings, [S. l.], v. 12, n. 1, p. 195–210, 2026. DOI: 10.33102/ca1q2h52. Disponível em: https://epibaf.usim.edu.my/index.php/eproceeding/article/view/125. Acesso em: 31 oct. 2026.