Ni Wayan Diah Puspita Sari, and Gayatri Gayatri. “Board of Directors Characteristics and Disclosure Tone During Covid-19 Pandemic: Evidence from Indonesia”. International Journal of Sciences: Basic and Applied Research (IJSBAR) 63, no. 1 (July 28, 2022): 172–187. Accessed December 13, 2025. https://www.gssrr.org/JournalOfBasicAndApplied/article/view/14309.