MARWAN, N. I. Corporate Financial Characteristics and Tax Avoidance: The Moderating Role of Firm Size . Journal of Educational Management Research , [S. l.], v. 5, n. 5, p. 5165–5180, 2026. DOI: 10.61987/jemr.v5i5.3136. Disponível em: https://serambi.org/index.php/jemr/article/view/3136. Acesso em: 22 oct. 2026.