ANNISA, Annisa; GUNAWAN, Juniati. Determinants of Carbon Disclosure: The Role of Sustainability Assurance, Board Independence, Institutional Ownership and Gross Domestic Product in Mining Companies Across Five ASEAN Countries. Journal of Accounting and Finance Management, [S. l.], v. 7, n. 3, p. 1065–1081, 2026. DOI: 10.38035/jafm.v7i3.3561. Disponível em: https://www.dinastires.org/JAFM/article/view/3561. Acesso em: 1 aug. 2026.