WIDIASTUTI, H.; SAFIRA, E. Credit Value-Relevance of Earnings, Other Comprehensive Income, and Comprehensive Income: A Study on IFRS Adoption Stage in Indonesia. Journal of Accounting and Investment, [S. l.], v. 19, n. 2, p. 194–209, 2018. DOI: 10.18196/jai.1902101. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/4592. Acesso em: 1 oct. 2025.