MURWANINGSARI, E.; RACHMAWATI, S. Pre-Managed Earnings Moderate the Effects of the Capital Adequacy Ratio, Derivative Instruments, and Reporting Diversification on Earnings Management. JIMFE : Jurnal Ilmiah Manajemen Fakultas Ekonomi, [S. l.], v. 12, n. 1, 2026. DOI: 10.34203/jimfe.v12i1.21. Disponível em: https://jimfe-feb.unpak.ac.id/index.php/jimfe/article/view/21. Acesso em: 6 okt. 2026.