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Publikováno v:
Jurnal Akuntansi, Perpajakan dan Auditing; Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing; 631-652
This study was conducted with the aim of investigating the moderating role of the board of independent commissioners on the factors affecting income smoothing. The sample was selected based on the criteria set by researcher using purposive sampling m