Kusuma, M. K., Fazlinda Binti Ab Halim, Fahad Hari Putra Maulana, Sanju Kumar Singh and Mariano Nunes (2026) “Pressure from Parent Entity Owners and Non-Controlling Interests Stimulates Management to Income Smoothing: Evidence from Asia”, Riset Akuntansi dan Keuangan Indonesia, 11(1), pp. 100–119. doi: 10.23917/reaksi.v11i1.16363.