BONUS MECHANISMS, TAX AVOIDANCE, AND DIVIDEND POLICY IN RELATION TO EARNINGS SMOOTHING: THE MODERATING ROLE OF FIRM SIZE. Jurnal Comparative: Ekonomi dan Bisnis, [S. l.], v. 8, n. 2, p. 164–175, 2026. DOI: 10.31000/sg9jyk25. Disponível em: https://jurnal.umt.ac.id/index.php/jceb/article/view/16472. Acesso em: 26 oct. 2026.