DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE. JAT : Journal Of Accounting and Tax , [S. l.], v. 5, n. 1, p. 152–172, 2026. DOI: 10.36563/jxnr4038. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/2088. Acesso em: 11 oct. 2026.