“The Moderating Effect of Firm Size on The Influence of Ownership Structure on Earnings Management Practices ”. International Journal of Economics Development Research (IJEDR) 6, no. 5 (October 9, 2025): 3302–3320. Accessed May 21, 2026. https://journal.yrpipku.com/index.php/ijedr/article/view/9328.