Prajitno S, Maidani M. Financial Characteristics and Accounting Conservatism in Explaining Corporate Tax Avoidance: The Moderating Role of Institutional Ownership. j. akunt. keuang. manaj. [Internet]. 2026 Sep. 3 [cited 2026 Sep. 7];7(4):377-94. Available from: https://journals.goodwoodpub.com/index.php/Jakman/article/view/7225