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Syahputri, W.D., Midiastuty, P.P., Suranta, E. and Putra, D.A. 2023. Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange. Ilomata International Journal of Tax and Accounting. 5, 1 (Dec. 2023), 60-76. DOI:https://doi.org/10.52728/ijtc.v5i1.1000.