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PENGARUH PROFITABILITAS, RESIKO KEUANGAN, NILAI, DAN UKURAN PERUSAHAAN, SERTA STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK PERATAAN LABA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-10)
Income Smoothing practice is possible because of the flexibility in determining the accounting policy in the Accounting Standard. Income smoothing practices could give a description which does not represent the company’s ...