SUDARMANTO, E.; JATI, A. W.; KASWOTO, J.; ARUM, M.; RAHMAN, K. Determinants of Earnings Management: Deferred Tax, Tax Planning, Firm Size with Institutional Ownership as Moderator. Jurnal Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 7, n. 3, p. 413–430, 2026. DOI: 10.35912/jakman.v7i3.6569. Disponível em: http://penerbitgoodwood.com/index.php/Jakman/article/view/6569. Acesso em: 16 jun. 2026.