ELISA; SYAHDAN, S. A. .; RUWANTI, G.; KOROY, T. R. The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership. INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH, [S. l.], v. 6, n. 1, p. 23-39, 2025. DOI: 10.54951/ijtar.v6i1.939. Disponível em: https://www.jurnal.adai.or.id/index.php/ijtar/article/view/939. Acesso em: 17 apr. 2026.