Seger Santoso and Eri Kusnanto 2025. When Are Firms Truly Comparable? A Systematic Literature Review of Firm Heterogeneity, Peer Selection, and Accounting Information Quality. Journal of Economic and Leadership. 2, 2 (Sep. 2025), 68–81. DOI:https://doi.org/10.70142/jbl.v2i2.74.