Ameliasari, D. and Utaminingsih, N.S. 2026. Going Concern Matter Disclosure: Evidence from Abnormal Cash Flow, Value Creation, Litigation, and Governance. Owner : Riset dan Jurnal Akuntansi. 10, 3 (Jul. 2026), 2423-2435. DOI:https://doi.org/10.33395/owner.v10i3.3313.