HIKMAHWATI, H.; NOOR ROMY RAHWANI; WIDYA AIS SAHLA; ANGELA TAN-KANTOR. Revisiting Agency and Signaling Theories: Evidence from Non-GAAP Measures, R&D Expenditures, and Firm Value in Southeast Asia. Riset Akuntansi dan Keuangan Indonesia, [S. l.], v. 11, n. 2, 2026. DOI: 10.23917/reaksi.v11i2.17397. Disponível em: https://journals2.ums.ac.id/reaksi/article/view/17397. Acesso em: 8 oct. 2026.