YUSUF HERI PRASETYO; HERSUGONDO HERSUGONDO. ESG Disclosure and the Leverage–Tax Planning Nexus: Evidence from Developing ASEAN Markets. Journal of Economics, Entrepreneurship, Management Business and Accounting, [S. l.], v. 4, n. 6, p. 540–556, 2026. DOI: 10.61255/jeemba.v4i6.2421. Disponível em: https://journal.diginus.id/JEEMBA/article/view/2421. Acesso em: 1 nov. 2026.