Gumanti, T. A., and W. Prasetiawati. “Board of Commisioner Duality Role, Governance and Earnings Management of Initial Public Offerings in Indonesia”. Jurnal Akuntansi Dan Keuangan, vol. 13, no. 2, Sept. 2012, pp. 80-86, doi:10.9744/jak.13.2.80-86.