REDEFINING REAL-EARNINGS MANAGEMENT: A CONSTRUCTIVE PERSPECTIVE OF A NON-OPPORTUNISTIC STRATEGY. Jurnal Bisnis dan Akuntansi, [S. l.], v. 27, n. 2, p. 297–316, 2026. DOI: 10.34208/kqtygz48. Disponível em: https://jurnaltsm.id/index.php/JBA/article/view/3073. Acesso em: 17 sep. 2026.