Adapting Corporate Valuation Models to the Technology Sector: A Sector-Specific Framework Integrating Intangibles and User-Based Metrics. The Journal of Theoretical Accounting Research, [S. l.], v. 21, n. 2, p. 255–267, 2025. DOI: 10.53555/jtar.v21i2.54. Disponível em: https://www.jtar.org/index.php/JTAR/article/view/54. Acesso em: 28 dec. 2025.