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Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?

Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2023-05, Vol.25 (1), p.25-38 [Peer Reviewed Journal]

ISSN: 1411-0288 ;EISSN: 2338-8137 ;DOI: 10.9744/jak.25.1.25-38

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