The Moderating Role of Managerial Ability and Institutional Ownership in Sustainability Report on Firm Value. AJAR, [S. l.], v. 8, n. 01, p. 36–60, 2025. DOI: 10.35129/ajar.v8i01.545. Disponível em: https://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/545. Acesso em: 19 jun. 2026.