CHANDRITIKE, S. N.; YUSNAINI, Y. IFRS Convergence through PSAK 71: Constraining or Transforming Earnings Management?. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 5, n. 1, p. 10092–10101, 2026. DOI: 10.31004/riggs.v5i1.7554. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/7554. Acesso em: 25 may. 2026.