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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. jbl [Internet]. 2026 Mar. 31 [cited 2026 Sep. 13];3(1):92-108. Available from: https://jurnal-jbl.stiekasihbangsa.ac.id/index.php/jbl/article/view/73