promtong, nantiya. “Relationship between SET ESG Ratings and Earnings Management of Listed Companies on the Stock Exchange of Thailand: Beneish M-Score Model”. KKBS Journal of Business Administration and Accountancy 9, no. 3 (December 31, 2025): 59–74. accessed October 12, 2026. https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/278583.