Tran, Diem. “The Impact of Firm Characteristics on Accrual-Based Earnings Management: The Case of Listed Companies in the Manufacturing Industry”. VNUHCM Journal of Economics, Law and Management 6, no. 3 (August 20, 2022): 2944-2956. Accessed April 27, 2025. https://stdjelm.scienceandtechnology.com.vn./index.php/stdjelm/article/view/931.