From Physical Assets to Digital Assets: Reconstructing Firm Value in Modern Accounting Perspective. Dhana, [S. l.], v. 3, n. 2, p. 23–33, 2026. DOI: 10.62872/qm6p5x46. Disponível em: https://ejournal-nawalaedu.com/index.php/JD/article/view/2768. Acesso em: 3 jul. 2026.