NINGRUM, Kania; KUSUMAWARDHANI, Aninditha Putri; PUTRA, Okta Eka. Income Smoothing Drivers: Evidence from Indonesian Heavy Construction & Civil Engineering Sector. Commercium : Journal of Business and Management, [S. l.], v. 3, n. 3, p. 173–185, 2025. DOI: 10.61978/commercium.v3i3.532. Disponível em: https://journal.idscipub.com/index.php/commercium/article/view/532. Acesso em: 7 nov. 2025.