Value Relevance of Accounting Information from PSAK 72. Jurnal Akuntansi dan Keuangan, [S. l.], v. 24, n. 1, p. 1–9, 2022. DOI: 10.9744/jak.24.1.1-9. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24239. Acesso em: 9 jul. 2026.