Rahayu, D. P. ., Nurkholis, N., Subekti, I. . and Atmini, S. . (2025) “Profit targets, prospect theory, and earnings management: Evidence from the banking industry in ASEAN”, International Journal of Innovative Research and Scientific Studies, 8(3), pp. 3517–3523. doi: 10.53894/ijirss.v8i3.7283.