Income smoothing practices and empirical testing using discretionary accounting changes. Journal of Economics, Business, and Accountancy Ventura, [S. l.], v. 17, n. 1, p. 117–126, 2014. DOI: 10.14414/jebav.v17i1.271. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/271. Acesso em: 18 sep. 2025.