H. Mohammed Noaman Alsultani, S. Sepasi, and V. . Mohammadrezakhani Zohroudi, “The Moderating Role of Accounting Conservatism in the Relationship Between Tax Avoidance and Real Earnings Management”, BMF OPEN, pp. 1–16, May 2027, Accessed: Jul. 23, 2026. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/525