YUSMITA, N.; SANDRAYATI, S.; SAVIRA, O.; AR, S. Effect of Leverage, Fiscal Distress, and Fiscal Capacity on COVID-19 Accrual Manipulation. Jurnal Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 7, n. 2, p. 201–214, 2026. DOI: 10.35912/jakman.v7i2.5607. Disponível em: https://penerbitgoodwood.com/index.php/Jakman/article/view/5607. Acesso em: 15 mar. 2026.