FIRMANSYAH, A.; KURNIAWATI, L.; MIFTAH, D.; WINARTO, T. Value relevance of IFRS 9 adoption: A case study of Indonesian banking companies. Journal of Accounting and Investment, [S. l.], v. 24, n. 2, p. 502–518, 2023. DOI: 10.18196/jai.v24i2.17574. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/17574. Acesso em: 15 sep. 2025.