Widiyanti, Eka, Nanda Amelia Febrianti, Achmad Dafa Naufal, Eriska Putri Fithrotul Ilma, and Baeho Kim Wook. 2026. “Beyond the Transaction: Ownership, Culture, and Absorptive Capacity in Sustaining South Korean M&A ”. Sustainable Business Accounting and Management Review 8 (3): 183-201. https://doi.org/10.61656/sbamr.v8i3.482.