NASUTION, Y. N.; KOHAR, A. From Biological Resources to Market Value: A Mediation Analysis of Disclosure Practices and Firm Characteristics. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 2, p. 307–316, 2025. DOI: 10.37641/jiakes.v13i2.3578. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3578. Acesso em: 4 jun. 2026.