Kusumawardhani, Indra, and Sri Luna Murdianingrum. “The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management”. Journal of Governance Risk Management Compliance and Sustainability, vol. 2, no. 1, Apr. 2022, pp. 1-9, doi:10.31098/jgrcs.v2i1.801.