HUSNI, Adissya Hawalia; AZAHRA, Elprina Sarah; SANTOSA, Maliki Heru; JAIDI, Junainah. Financial Characteristics and Operating Cash-Flow-Based Earnings Quality: A Panel Data Study of Indonesian Raw Goods Firms. Journal of Accounting and Auditing, [S. l.], v. 3, n. 1, p. 18–31, 2026. DOI: 10.65440/jaa.v3i1.261. Disponível em: https://ojs.azzukhrufcendikia.or.id/index.php/aaaj/article/view/261. Acesso em: 3 nov. 2026.