Arunruangsirilert, Teerachai, and Wattanachai Sangsuwan. “The Relationship between Financial Risk and Earnings Management Before and After IPOs: Evidence from Thailand and Singapore”. Thammasat Review 29, no. 1 (June 26, 2026): 270–289. accessed September 3, 2026. https://sc01.tci-thaijo.org/index.php/tureview/article/view/241507.