Double Standards in Financial Reporting as a Form of Tax Avoidance: Perspective of Financial Report Makers. SIMAK, [S. l.], v. 22, n. 01, p. 117–138, 2024. DOI: 10.35129/simak.v22i01.506. Disponível em: http://ojs.feb.uajm.ac.id/index.php/simak/article/view/506. Acesso em: 11 may. 2026.