ILAHIYAH, Elta; YAHYA, Dian Ratnasari. The Paradox of Earnings Management under Indonesian Financial Accounting Standards (PSAK): Evidence after IFRS Convergence. Global Economics and Finance Insights, [S. l.], v. 1, n. 1, p. 134–149, 2026. Disponível em: https://journal.scholarisglobal.id/index.php/gefi/article/view/28. Acesso em: 5 nov. 2026.