PRAJITNO, S.; MAIDANI, M. Financial Characteristics and Accounting Conservatism in Explaining Corporate Tax Avoidance: The Moderating Role of Institutional Ownership. Jurnal Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 7, n. 4, p. 377–394, 2026. DOI: 10.35912/jakman.v7.n4.p377-394.2026. Disponível em: https://journals.goodwoodpub.com/index.php/Jakman/article/view/7225. Acesso em: 7 sep. 2026.