Mohamad Zulman Hakim, Aulia Imelda, Nahwa Nikhuatun, Putri Yuningsih, and Zahra Prada Devi Hasbilah. 2026. “EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS”. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 4 (2):833-49. https://doi.org/10.61990/ijamesc.v4i2.724.