Earnings Management and Accounting Reporting Fraud: A Theoretical Comparative Approach. Economic studies journal, [S. l.], v. 4, n. 2, p. 266–256, 2021. DOI: 10.37375/esj.v4i2.2234. Disponível em: https://elc2.su.edu.ly/index.php/esj/article/view/2234. Acesso em: 8 dec. 2025.