KOSHAN , Hayder Matloob; MOHMMED ALI ALESAA , Alyaa Hussein; KADHIM, Fawziya Jassoom. The Impact of Real Earnings Management on Financial Reporting Quality and Its Implications for Investors’ Decisions and Market Efficiency: An Empirical Study of Sumer Commercial Bank for the Period 2016–2025. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan, [S. l.], v. 3, n. 4, p. 48–62, 2026. DOI: 10.47134/jampk.v3i4.1201. Disponível em: https://economics.pubmedia.id/index.php/jampk/article/view/1201. Acesso em: 24 jun. 2026.