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Nafiria, Arneta Dela and Kholilah, Kholilah 
ORCID: https://orcid.org/0000-0003-1828-9642
(2026)
Determinants of income smoothing and the moderating role of managerial ownership.
JPAK: Jurnal Pendidikan Akuntansi dan Keuangan, 14 (1).
pp. 90-109.
ISSN 2656-3266