The Role of Environmental, Social, and Governance in Moderating the Influence of Tax Avoidance and Financial Distress on Firm Value. Journal of Accounting Inquiry, [S. l.], v. 4, n. 2, p. 137–151, 2026. DOI: 10.14421/jai.2025.4.2.137-151. Disponível em: https://ejournal.uin-suka.ac.id/febi/JAI/article/view/3059. Acesso em: 2 apr. 2026.