ABDULLAH SABIR, Rizgar. The effect of cultural values on the policy of income smoothing Applied Research on Sample in Kurdistan region Industrial Companies. Academic Journal of Nawroz University (AJNU), [S. l.], v. 11, n. 2, 2022. Disponível em: https://journals.nawroz.edu.krd/files/article/view/505. Acesso em: 29 sep. 2026.