Effect of Deferred Tax Expense, Current Tax Expense, Accrual Basis, and Audit Quality on Earnings Management . Journal of Pharmaceutical Negative Results, [S. l.], p. 414–421, 2023. DOI: 10.47750/pnr.2022.13.S10.043. Disponível em: https://www.pnrjournal.com/index.php/home/article/view/7699.. Acesso em: 10 jun. 2026.