On Win, the accessible value of a document should be its url.

content/browser/accessibility/browser_accessibility_win.cc

Index: content/browser/accessibility/browser_accessibility_win.cc
diff --git a/content/browser/accessibility/browser_accessibility_win.cc b/content/browser/accessibility/browser_accessibility_win.cc
index 92e20162bd47f9b95d1807f354ef2dadc18ee459..a7b88434b7ba90cef7207818fa2e697cc3067384 100644
--- a/content/browser/accessibility/browser_accessibility_win.cc
+++ b/content/browser/accessibility/browser_accessibility_win.cc
@@ -2787,6 +2787,12 @@ void BrowserAccessibilityWin::PreInitialize() {
     }
   }
 
+  // On Windows, the value of a document should be its url.
+  if (role_ == AccessibilityNodeData::ROLE_ROOT_WEB_AREA ||
+      role_ == AccessibilityNodeData::ROLE_WEB_AREA) {
+    GetStringAttribute(AccessibilityNodeData::ATTR_DOC_URL, &value_);
+  }
+
   // For certain roles (listbox option, static text, and list marker)
   // WebKit stores the main accessible text in the "value" - swap it so
   // that it's the "name".