GUELLIL, Nabil. 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, [S. l.], v. 11, n. 01, p. 182–206, 2026. DOI: 10.67603/jorfa.v11i01.10488. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/10488. Acesso em: 30 jul. 2026.