SYNERGISTIC SHIELD OR OPPORTUNISTIC SMOKESCREEN? ESG PERFORMANCE, ACCOUNTING CONSERVATISM, AND ACCRUAL-BASED EARNINGS MANAGEMENT. Jurnal Bisnis dan Akuntansi, [S. l.], v. 28, n. 1, p. 111–132, 2026. DOI: 10.34208/1seyah68. Disponível em: https://mail.jurnaltsm.id/index.php/JBA/article/view/3445. Acesso em: 29 sep. 2026.