Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance. Jurnal Akuntansi dan Keuangan, [S. l.], v. 26, n. 2, p. 131–141, 2025. DOI: 10.9744/jak.26.2.131-141. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29797. Acesso em: 4 jun. 2026.