PURWANTI, A.; UTAMA, I. W. W. Earning Management Analysis before and after Implementation of International Financial Reporting Standards (IFRS): Empirical Study of Automotive and Components Companies Registered on the IDX. JASF: Journal of Accounting and Strategic Finance, [S. l.], v. 1, n. 1, p. 45–56, 2026. DOI: 10.33005/jasf.v1i01.25. Disponível em: https://jasf.upnjatim.ac.id/index.php/jasf/article/view/746. Acesso em: 1 may. 2026.