Kusuma, Indra Wijaya. “Do Income Smoothing Practices Explain the Lower Earnings-Price Ratio of Japanese Firms Compared to Those of the U.S. Firms?”. Gadjah Mada International Journal of Business 7, no. 1 (January 12, 2005): 69-94. Accessed November 23, 2024. https://journal.ugm.ac.id/v3/gamaijb/article/view/14796.