Wardani, D. K., and I. W. Kusuma. “Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries”. Gadjah Mada International Journal of Business, Vol. 14, no. 1, Jan. 2012, pp. 61 -75, https://journal.ugm.ac.id/v3/gamaijb/article/view/15352.