Murwaningsari, E. dan Rachmawati, S. (2026) “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, 12(1). doi: 10.34203/jimfe.v12i1.21.