KAMALUDIN, Kamaludin; WIARDI, Akram Harmoni. EARNING MANAGEMENT: PHENOMENONS YOU CANNOT AVOID: (Discretionary Accruals Equation and Non Discretionary Accruals Equation). Journal of Business Studies and Management Review, [S. l.], v. 5, n. 2, p. 327–336, 2022. DOI: 10.22437/jbsmr.v5i2.19278. Disponível em: https://www.online-journal.unja.ac.id/jbsmr/article/view/19278. Acesso em: 22 apr. 2026.