DAMPAK PENERAPAN IFRS TERHADAP MANAJEMEN LABA DAN KUALITAS PELAPORAN KEUANGAN: BUKTI EMPIRIS CROSS-COUNTRY PADA NEGARA MAJU DAN NEGARA BERKEMBANG. JOURNAL OF SCIENCE AND SOCIAL RESEARCH, [S. l.], v. 9, n. 3, p. 4435–4441, 2026. DOI: 10.54314/jssr.v9i3.6662. Disponível em: https://jurnal.goretanpena.com/index.php/JSSR/article/view/6662.. Acesso em: 18 jul. 2026.