The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19. Journal of Business And Entrepreneurship, [S. l.], v. 13, n. 1, p. 64–73, 2025. DOI: 10.46273/bd1kjb92. Disponível em: https://ojs.sampoernauniversity.ac.id/index.php/JOBE/article/view/446. Acesso em: 13 sep. 2025.