[1]
H. M. Koshan, A. H. Mohmmed Ali Alesaa, and F. J. Kadhim, “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”, J. Akunt. Manaj. Perenc. Kebij, vol. 3, no. 4, pp. 48–62, Jun. 2026.