M. Ashar, W. A. R. Amaliah, D. Darmawati, and S. Syarifuddin, “Do Financial Statements Still Matter in the Tech Era? A Systematic Literature Review on the Usefulness of Accounting Information in High Volatility Firms”, IIJSE, vol. 9, no. 1, pp. 3220-3243, Feb. 2026.