SPARTA, S.; TRINOVA, N. The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable. Journal of Economics, Business, and Accountancy Ventura, [S. l.], v. 22, n. 3, p. 360–371, 2020. DOI: 10.14414/jebav.v22i3.1926. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/1926. Acesso em: 10 oct. 2024.