SYNERGISTIC SHIELD OR OPPORTUNISTIC SMOKESCREEN? ESG PERFORMANCE, ACCOUNTING CONSERVATISM, AND ACCRUAL-BASED EARNINGS MANAGEMENT. JBA [Internet]. 2026 Jun. 30 [cited 2026 Sep. 13];28(1):111-32. Available from: https://jurnaltsm.id/index.php/JBA/article/view/3445