Board Characteristics of merger and acquisition . Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 5, n. 6, p. 2822–2828, 2023. DOI: 10.32670/fairvalue.v5i6.2268. Disponível em: https://www.journaliko.namadomainanda.my.id/index.php/fairvalue/article/view/2268. Acesso em: 28 apr. 2026.