Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations. Global Journal of Management and Business Research, [S. l.], v. 20, n. C5, p. 1–19, 2020. DOI: 10.34257/GJMBRCVOL20IS5PG1. Disponível em: https://testing.journalofbusiness.org/index.php/GJMBR/article/view/3257. Acesso em: 4 feb. 2026.