K. . Muhammad, E. K. . Ghani, M. B. Hashim, and E. . Luthan, “Assessing The Impact of Covid-19 on Financial Distress: A Comparative Study Across Diverse Industries in Malaysia”, IJAES, vol. 12, no. 6, pp. 850–859, Oct. 2025, doi: 10.14419/9gk2yd72.