ROY, B. N. Elements of Financial Statements: Usefulness in Investment Decisions. Indonesia Auditing Research Journal, [S. l.], v. 12, n. 3, p. 82–88, 2023. DOI: 10.35335/arj.v12i3.186. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/186. Acesso em: 9 jun. 2026.