NAINGGOLAN, R.; NAINGGOLAN, R. P.; MONTEBON, C. Q. Challenging the Industry Effect: Evidence of Fundamental Risk Heterogeneity Across Sectoral and Industry Tiers. Jurnal Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 7, n. 3, p. 215–229, 2026. DOI: 10.35912/jakman.v7i3.6465. Disponível em: https://penerbitgoodwood.com/index.php/Jakman/article/view/6465. Acesso em: 15 jun. 2026.