Sutopo, Bambang, Arum Kusumaningdyah Adiati, and Purnama Siddi. 2021. “Earnings and Firm Value: The Moderating Impact of Large Deferred Taxes and Large Accruals in Indonesia”. Business: Theory and Practice 22 (2):241-48. https://doi.org/10.3846/btp.2021.11951.