Palupi, A., and E. T. A. Istimawani. “Different Pathways to Firm Value: ESG Disclosure, Corporate Governance, and Tax Avoidance”. Journal of Economics, Entrepreneurship, Management Business and Accounting, vol. 4, no. 5, Sept. 2026, pp. 1766-8, doi:10.61255/jeemba.v4i5.2071.