TALBI, Ahmed zakaria; ELORABI, Hameza. Earnings management by choosing between accounting options available in the IFRS: Presenting a sample of standards and their impact on the financial statements. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 01, p. 489–502, 2021. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/7528. Acesso em: 26 feb. 2026.