Sari, P. A. (2025) “Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management”, Proceeding International Annual Conference Economics, Management, Business, and Accounting, 2, pp. 21–34. Available at: https://proceeding.inacemba.org/index.php/eproceeding-inacemba/article/view/37 (Accessed: 26 October 2025).