Verrel, Christopher, and Ignatius Roni Setyawan. “Financial Distress, Cash Holding, and Its Effect on Earnings Management With Internal Control As a Moderator”. International Journal of Financial, Accounting, and Management 7, no. 3 (December 3, 2025): 407–417. Accessed February 19, 2026. https://goodwoodpub.com/index.php/ijfam/article/view/2914.