CLAUDIA, M.; GANI, L.; YUNIASIH, R. Comparative Study of Financial Reporting Act: The Case Study of Indonesia. Journal of Accounting and Investment, [S. l.], v. 22, n. 2, p. 310–341, 2021. DOI: 10.18196/jai.v22i2.10935. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/10935. Acesso em: 9 may. 2025.