Jie, Chen, Zuriadah Ismail, and Rusliza Yahaya. “Environmental Tax Reform and Green Transformation of SMEs in a Resource-Based City: Policy Constraints and Breakthrough Pathways from Anyang, China”. International Journal of Accounting, Finance and Business 11, no. 67 (August 3, 2026). Accessed August 8, 2026. https://academicinspired.com/ijafb/article/view/4399.