Graham, Peter, and Suneeta Sathye. “National Differences in Capital Budgeting Systems: A Comparison Between Indonesian and Australian Firms”. Asian Journal of Business and Accounting 11, no. 1 (June 27, 2018): 37–70. Accessed February 27, 2026. https://ajba.um.edu.my/index.php/AJBA/article/view/12146.