PUTRI, D. P. H.; DENNY, D. K. Discretionary Accruals under Positive Accounting Theory: The Role of Sustainability Disclosure and Ownership Governance in Indonesian Basic and Chemical Industry Firms. Sinergi International Journal of Accounting and Taxation, [S. l.], v. 4, n. 2, p. 57–65, 2026. DOI: 10.61194/ijat.v4i2.1006. Disponível em: https://journal.sinergi.or.id/index.php/ijat/article/view/1006. Acesso em: 9 jun. 2026.