NI PUTU LIANA PRATIWI; GERIANTA WIRAWAN YASA. Firm Size, Institutional Ownership, and Profitability: Determinants of Income Smoothing Practices in Indonesian Manufacturing Firms. E-Jurnal Akuntansi, [S. l.], v. 35, n. 12, 2025. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/1939. Acesso em: 8 jan. 2026.