UNMASKING EARNINGS MANAGEMENT: REVEALING WHAT’S BEHIND FROM THE PERSPECTIVE OF CONSERVATISM, DISTRESS, AND OWNERSHIP. The International Conference on Sustainable Economics Management and Accounting Proceeding, [S. l.], v. 1, n. 1, p. 2580–2596, 2025. DOI: 10.32424/icsema.1.1.190. Disponível em: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/190. Acesso em: 26 aug. 2026.