KUSUMA, Marhaendra. Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing? . Jurnal Akuntansi dan Keuangan, [S. l.], v. 25, n. 1, p. 25–38, 2023. DOI: 10.9744/jak.25.1.25-38. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/25045. Acesso em: 4 oct. 2025.