DANI, Ni Komang Trisma; WIDHIASTUTI, Ni Luh Putu; RUSTIARINI, Ni Wayan. Do the Characteristics of the Board of Directors Affect Earnings Management in State-Owned Enterprises?. Journal of Culture Accounting and Auditing, [S. l.], v. 5, n. 1, p. 65–77, 2026. DOI: 10.30587/jcaa.v5i1.11761. Disponível em: https://journal.umg.ac.id/index.php/jcaa/article/view/11761. Acesso em: 30 jun. 2026.