LUTFI, A. M. .; HAJAR, N. Earnings Persistence in Regulated Industries: The Role of Book–Tax Differences and the Limited Effect of Firm Size. Indonesian Financial Review, [S. l.], v. 5, n. 2, p. 642–666, 2026. DOI: 10.55538/ifr.v5i2.142. Disponível em: https://ypppal-amsi.or.id/penelitian/index.php/IFR/article/view/142. Acesso em: 25 apr. 2026.