IOSR-JEF   Volume-12 ~ Issue-4 ~ Jul. – Aug. 2021

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[1]. Choudhury, S. (2020). IMF says India's growth rate could top 7% in 2021 if the coronavirus outbreak is brought under control. Retrieved 19 June 2020, from https://www.cnbc.com/2020/04/20/coronavirus-imf-forecasts-india-growth-rate-at-7point4- percent-in-2021.html
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[1]. Aghajani, F.S.,Joolaei, B.R.,Keramatzadeh, A.2013. Managing cropping patterns agricultural crops of three counties of Mazandarn province of Iran. Int. J. Agric. Crop Sci. 5, 596.
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[1]. MS FIAMS FAIS, Associate Professor, PT BD Sharma PGIMS, Rohtak-124001, Arora B. Liver enzymes Alterations after Laparoscopic Cholecystectomy: A Prospective Study. J Med Sci Clin Res [Internet]. 2016 Mar 19 [cited 2021 Jun 1]; Available from: http://jmscr.igmpublication.org/v4-i3/33%20jmscr.pdf
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[5]. Lujan JA, Parrilla P, Robles R, Marin P, Torralba JA, Garcia-Ayllon J. Laparoscopic Cholecystectomy vs Open Cholecystectomy in the Treatment of Acute Cholecystitis: A Prospective Study. Arch Surg [Internet]. 1998 Feb 1 [cited 2021 Jun 1];133(2). Available from: http://archsurg.jamanetwork.com/article.aspx?doi=10.1001/archsurg.133.2.173

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[1]. Sajda Qureshi, Teresa Trumbly-Lamsam, (2008), "Transcending the Digital Divide: A Framing Analysis of Information and Communication Technologies News in Native American Tribal Newspapers." Proceedings of the 41st Hawaii International Conference on System Sciences – 2008.
[2]. Senapati Tushar Kant, (2015) "Holistic Tribal Education: A Case Study of Kalinga Institute of Social Sciences in Odisha, India". Research Journal of Language, Literature and Humanities- Vol. 2(3), 7-13, March (2015)
[3]. Dr. KabitaKumariSahu, (2014) "Challenging Issues of Tribal Education in India", IOSR Journal of Economics and Finance (IOSR-JEF)-. Volume 3, Issue 2. Ver. II (Mar-Apr. 2014), PP 48-52
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[1]. Ashari, Nasuhiyah, Hian Chye Koh, Soh Leng Tan, dan Wei Har Wong, 1994. "Factors Affecting Income Smoothing Among Listed Companies in Singapore". Accounting and Business Research, Vol. 24, No. 96, Hal.291-301. ISSN: 2159-4260.
[2]. Chang, Shen-Ho, Teng-Shih Wang, An An Chiu, dan Shaio Yan Huang, 2015. "Earnings Management and Idiosyncratic Risk - Evidence from the Post-Sarbanes-Oxley Act Period". Investment Management and Financial Innovations, Vol. 12, No. 2, Hal. 117-126. ISSN: 1812-9358.
[3]. Dewi, Ni Made Shintya Surya, dan Made Yenni Latrini, 2016. "Pengaruh Cash Holding, Profitabilitas dan Reputasi Auditor pada Perataan Laba". E-Jurnal Akuntansi Universitas Udayana, Vol. 15.3, Hal. 2378-2408. ISSN: 2302-8556.
[4]. Dewi, Made Anggi Adeliana, dan I Ketut Suryanawa, 2019. "Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba". E-Jurnal Akuntansi Universitas Udayana, Vol. 26.1, Hal. 58-84. ISSN: 2302-8556.
[5]. Garanina, Tatiana, Egor Nikulin dan Oksana Frangulantc, 2016. "Earnings Management and R&D Costs Capitalization: Evidence from Russian and German Markets". Investment Management and Financial Innovations, Vol. 13, No. 1, Hal. 206-214. ISSN: 1812-9358.

[1]. Abdullahi, R. & Mansor, N. (2015). Concomitant debacle of fraud incidences in the Nigeria Public Sector: Understanding the power of fraud triangle theory. International Journal of Academic Research in Business and Social Sciences, 5 (5) 312-326.
[2]. Abdullahi, R. & Mansor, N. (2015). Forensic accounting and fraud risk factors: The influence of fraud diamond theory. The American Journal of Innovative Research and Applied Sciences, 1 (5), 186-192.
[3]. Abdullahi, R. & Mansor, N. (2015). Fraud triangle and fraud diamond theory: Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5 (4) 38-45.
[4]. Abiola, I & Oyewole, A. (2013). Internal control system on fraud detection: Nigerian experience. Journal of Accounting and Finance, 13 (5), 141-152.
[5]. Agwu, M. E. (2018). Analysis of the impact of strategic management on the business performance of SMEs in Nigeria. Academy of Strategic Management Journal, 17 (1), 1-10.