YOSEB BOARI; EMI YULIA SISKA; SHOFIA YUNUS MANGINTE; DIAH HARI SURYANINGRUM; LOSO JUDIJANTO. Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 8, p. 4106 –, 2024. DOI: 10.47467/elmal.v5i8.4613. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/4613. Acesso em: 31 mar. 2026.