agan aq minta batuannya lagi ya agan,,, TITLE :The Smoothing Hypothesis: An Alternative Test AUTHOR: Russell M. Barefield and Eugene E. Comiskey The Accounting Review, Vol. 47, No. 2 (Apr., 1972), pp. 291-298 http://www.jstor.org/discover/10.2307/245289?uid=3738224&uid=384941291&uid=213
