SMIT, A.; VAN DER NIET, B.; BOTHA, M. Evaluating The Effect of Fair Value Adjustments to Investment Property Based on Profitability Ratios. Journal of Accounting and Investment, [S. l.], v. 23, n. 2, p. 330–347, 2022. DOI: 10.18196/jai.v23i2.14404. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/14404. Acesso em: 5 sep. 2025.