UNMASKING EARNINGS MANAGEMENT: REVEALING WHAT’S BEHIND FROM THE PERSPECTIVE OF CONSERVATISM, DISTRESS, AND OWNERSHIP. icsema [Internet]. 2025 Aug. 13 [cited 2026 Aug. 27];1(1):2580-96. Available from: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/190