Rahayu, D. P.; Supheni, I.; Luthfi, M. A. Financial Reporting Quality and Financial Distress: The Moderating Role of Capital Market Transparency Across Emerging and Developed Markets. J. Econ. Finance Res. Rev. 2026, 2 (06), 326-333. https://doi.org/10.65150/EP-jefrr/V2E6/2026-03.