Does Board of Directors Independence Behave Opportunistically or Ethically? Study Corporation Social Responsibility and Earning Management in Indonesia. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 8, n. 2, p. 224–234, 2021. DOI: 10.35838/jrap.2021.008.02.18. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/2936. Acesso em: 18 aug. 2025.