Digital Engagement As An Intangible Asset: Evidence On Stakeholder Engagement And Intangible Value Sustainability In The Digital Economy. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 3, p. 46–53, 2026. DOI: 10.69980/4zmydt84. Disponível em: https://jtar.org/index.php/JTAR/article/view/127. Acesso em: 11 apr. 2026.