ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE. International Journal of Banking and Finance, [S. l.], v. 18, n. 1, p. 51–66, 2023. DOI: 10.32890/ijbf2023.18.1.3. Disponível em: https://e-journal.uum.edu.my/index.php/ijbf/article/view/15064. Acesso em: 30 may. 2026.