SINATRA, J. A.; MANIK, V. A.; FIRMANSYAH, A. Dampak Adopsi International Financial Reporting Standards (IFRS) Di Indonesia: Pendekatan Manajemen Laba Dan Relevansi Nilai. Jurnal Pajak dan Keuangan Negara (PKN), [S. l.], v. 3, n. 2, p. 284–293, 2022. DOI: 10.31092/jpkn.v3i2.1531. Disponível em: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/1531. Acesso em: 27 feb. 2026.