Mangero, H. B., Saerang, D. P. E., & Kapojos, P. M. (2026). Sustainability report and accounting conservatism on earnings management: Evidence from Indonesia’s consumer non-cyclicals sector (2021–2024). The Contrarian : Finance, Accounting, and Business Research, 5(2), 213–222. https://doi.org/10.58784/cfabr.492