Lumbantobing, Chandra Rony, et al. “FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT”. RISET: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, vol. 7, no. 2, Oct. 2025, pp. 209-25, doi:10.37641/riset.v7i2.2623.