"Theoretical Modeling of Fintech-Driven Sustainability Reporting: Balancing Profitability and Ethical Governance in SMEs". The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 2, p. 24–29, 2026. DOI: 10.69980/h892tj93. Disponível em: https://jtar.org/index.php/JTAR/article/view/105. Acesso em: 11 apr. 2026.