Koshan HM, Mohmmed Ali Alesaa AH, Kadhim FJ. 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 [Internet]. 2026 Jun. 23 [cited 2026 Jun. 24];3(4):48-62. Available from: https://economics.pubmedia.id/index.php/jampk/article/view/1201