R. Sadatnajafi, “Investigating the Impact of Tax Law Complexity on Financial Reporting Quality and Managerial Decision-Making”, JMBS, vol. 2, no. 3, pp. 1–15, Jun. 2024, Accessed: Jun. 10, 2026. [Online]. Available: https://journalmbs.com/index.php/jmbs/article/view/314