Jyoti Kumari, Jyoti Kumari, and Dr. Lal Baboo Jaiswal. “Ethical Issues in Cross-Border Financial Reporting: An Analysis of Transfer Pricing, Tax Avoidance, and Creative Accounting Practices”. Account and Financial Management Journal 11, no. 1 (January 16, 2026): 4068–4079. Accessed September 28, 2026. http://www.everant.org/index.php/afmjh/article/view/2480.