Zamri, Norhayati, Wan Razazila Wan Abdullah, and Farah Husna Fatzel. “FIRM PERFORMANCE AND EARNINGS MANAGEMENT STRATEGIES: EVIDENCE BEFORE AND DURING THE COVID-19 PANDEMIC”. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES) 8, no. 29 (September 15, 2026): 721–737. Accessed October 9, 2026. https://gaexcellence.com/aijbes/article/view/8307.