Ashraf, Ali, M. Kabir Hassan, Kyle Putnam, and Arja Turunen-Red. “PRUDENTIAL REGULATORY REGIMES, ACCOUNTING STANDARDS, AND EARNINGS MANAGEMENT IN THE BANKING INDUSTRY”. Buletin Ekonomi Moneter dan Perbankan 21, no. 3 (February 28, 2019): 367-394. Accessed July 15, 2020. https://www.bmeb-bi.org/index.php/BEMP/article/view/975.