Earnings Quality: The Effect of Investment Opportunity Set (IOS), Ownership Structure, and Book Tax Differences. E-Jurnal Akuntansi, [S. l.], v. 34, n. 1, 2026. DOI: 10.24843/EJA.2024.v34.i01.p05. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4969. Acesso em: 16 aug. 2026.