Hikmahwati, H., Noor Romy Rahwani, Widya Ais Sahla, & Angela Tan-Kantor. (2026). Revisiting Agency and Signaling Theories: Evidence from Non-GAAP Measures, R&D Expenditures, and Firm Value in Southeast Asia. Riset Akuntansi Dan Keuangan Indonesia, 11(2). https://doi.org/10.23917/reaksi.v11i2.17397