Mangero, H. B., D. P. E. Saerang, and P. M. Kapojos. “Sustainability Report and Accounting Conservatism on Earnings Management: Evidence from Indonesia’s Consumer Non-Cyclicals Sector (2021–2024)”. The Contrarian : Finance, Accounting, and Business Research, vol. 5, no. 2, Sept. 2026, pp. 213-22, doi:10.58784/cfabr.492.