FACTORS THAT DRIVE PRACTICE OF INCOME SMOOTHING. E-Jurnal Akuntansi TSM, [S. l.], v. 4, n. 4, p. 295–304, 2024. DOI: 10.34208/ejatsm.v4i4.2708. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/2708. Acesso em: 4 jul. 2026.