Saleem Hameedi, Karrar, and Hassan Quinn Taimq Abboud Altai. “Real Earnings Management and The Cost Of Ownership: The Case Of Iraq”. Akkad Journal Of Contemporary Accounting Studies 3, no. 2 (June 24, 2023): 46–73. Accessed September 20, 2026. https://journal.acefs.org/index.php/AJCAS/article/view/224.