ERI KUSNANTO; FARAH QALBIA. Fair Value Measurement, Accounting Choice, and Financial Reporting Comparability: A Systematic Literature Review of Evidence, Theoretical Perspectives, and Emerging Research Directions. Journal of Economic and Leadership, [S. l.], v. 3, n. 1, p. 92–108, 2026. DOI: 10.70142/jbl.v3i1.73. Disponível em: https://jurnal-jbl.stiekasihbangsa.ac.id/index.php/jbl/article/view/73. Acesso em: 13 sep. 2026.