Tunnelling Behavior: Exploring Corporate Governance and Ownership Structure. Jurnal Akuntansi dan Keuangan, [S. l.], v. 26, n. 1, p. 1–17, 2024. DOI: 10.9744/jak.26.1.1-17. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/26326. Acesso em: 2 jul. 2026.