Wicaksono, R. P., Suganda, T. R., & Cahyadi, R. T. (2026). Annual Report Readability, Value Relevance, and Agency Costs: The Moderating Role of Analyst Coverage. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 10(3), 249–264. https://doi.org/10.29259/sijdeb.v10i3.249-264