TAMBUNAN, A. I. E.; SAVITRI, E.; A, A. A. The Effect of Financial Distress, Tax Planning, Deferred Tax Assets, Deferred Tax Liabilities and Deferred Tax Expenses on Earnings Management. Indonesian Journal of Economics, Social, and Humanities, [S. l.], v. 8, n. 3, p. 249–266, 2026. DOI: 10.31258/ijesh.8.3.249-266. Disponível em: https://ijesh.unri.ac.id/index.php/ijesh/article/view/443. Acesso em: 11 oct. 2026.