Murwaningsari E, Rachmawati S. Pre-Managed Earnings Moderate the Effects of the Capital Adequacy Ratio, Derivative Instruments, and Reporting Diversification on Earnings Management. JIMFE [Internet]. 29 Juni 2026 [dikutip 6 Oktober 2026];12(1). Tersedia pada: https://jimfe-feb.unpak.ac.id/index.php/jimfe/article/view/21