PERMATASARI, W. D.; SAPUTRA, D. A. COVID-19 Pandemic and Earnings Management: The Moderating Role of Internal and External Corporate Governance Mechanisms in Indonesia. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, [S. l.], v. 8, n. 10, p. 5217–5238, 2026. DOI: 10.47467/alkharaj.v8i10.13634. Disponível em: https://journal-laaroiba.com/ojs/index.php/alkharaj/article/view/13634. Acesso em: 12 oct. 2026.