TANDIAWAN, W. The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses . Studi Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 2, n. 2, p. 99–111, 2022. DOI: 10.35912/sakman.v2i2.1563. Disponível em: https://penerbitgoodwood.com/index.php/sakman/article/view/1563. Acesso em: 31 may. 2024.