SEGER SANTOSO; ERI KUSNANTO. When Are Firms Truly Comparable? A Systematic Literature Review of Firm Heterogeneity, Peer Selection, and Accounting Information Quality. Journal of Economic and Leadership, [S. l.], v. 2, n. 2, p. 68–81, 2025. DOI: 10.70142/jbl.v2i2.74. Disponível em: https://jurnal-jbl.stiekasihbangsa.ac.id/index.php/jbl/article/view/74. Acesso em: 13 sep. 2026.