“Adapting Corporate Valuation Models to the Technology Sector: A Sector-Specific Framework Integrating Intangibles and User-Based Metrics”. The Journal of Theoretical Accounting Research 21, no. 2 (November 13, 2025): 255–267. Accessed December 28, 2025. https://www.jtar.org/index.php/JTAR/article/view/54.