ARIANDY, Christina Novita; MAPPAYUNKI, Ratna. The Impact of Capital Structure, Company Size, and Audit Opinions on Financial Reporting Timeliness: A Comparative Study Before and During the COVID-19 Pandemic. Business, Management & Accounting Journal (BISMA), Jakarta, ID, v. 1, n. 2, p. 116–127, 2024. DOI: 10.70550/bisma.v1i2.50. Disponível em: https://ejournal.bacadulu.net/index.php/bisma/article/view/50.. Acesso em: 10 mar. 2026.