LUTFIANI, A. P.; FATAH, K.; HUDAYA, F. Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance. Journal of Accounting and Investment, [S. l.], v. 25, n. 1, p. 311–327, 2024. DOI: 10.18196/jai.v25i1.19786. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/19786. Acesso em: 17 may. 2025.