The Influence of Income Tax, Bonus Plan, Dividend Payout Ratio and Financial Performance on Income Smoothing with Managerial Ownership as Moderation. Prosiding Simposium Ilmiah Akuntansi, [S. l.], v. 1, n. 1, p. 1172–1184, 2024. Disponível em: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/40.. Acesso em: 12 jan. 2026.