[1]
guellil, nabil 2026. The Shift Toward Sustainability Disclosure (ESG) under IFRS S1 and IFRS S2 and Its Impact on Earnings Management: An Analytical Study of Saudi Aramco’s Reports. Journal of Research in Finance and Accounting. 11, 01 (Jun. 2026), 182–206. DOI:https://doi.org/10.67603/jorfa.v11i01.10488.