Kamaludin, K. and Wiardi, A. H. (2022) “EARNING MANAGEMENT: PHENOMENONS YOU CANNOT AVOID: (Discretionary Accruals Equation and Non Discretionary Accruals Equation)”, Journal of Business Studies and Management Review, 5(2), pp. 327–336. doi: 10.22437/jbsmr.v5i2.19278.