SIAHAAN, M. Executive Characteristics as Moderators: Accounting Conservatism and Tax Avoidance in Consumer Sectors. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 8, n. 2, p. 482–494, 2025. DOI: 10.57178/atestasi.v8i2.1678. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/1678. Acesso em: 3 aug. 2025.