Andriyana, Lusi, Alfa Rahmiati, and Heru Tjaraka. 2026. “Financial Distress and Tax Avoidance: The Role of ESG As an Ethical Safeguard in Emerging Markets ”. Amkop Management Accounting Review (AMAR) 6 (2):296-302. https://doi.org/10.37531/amar.v6i2.3899.