Na, K., Y.- jeong Lee, and H. Yu. “CEO Type and Earnings Management to Avoid Loss or Earnings Decreases: Evidence from South Korea”. Gadjah Mada International Journal of Business, Vol. 25, no. 2, May 2023, pp. 227-54, https://jurnal.ugm.ac.id/v3/gamaijb/article/view/15807.