Sani, Armaya’u Alhaji. “Corporate Governance Reform and Real Earnings Management in Nigeria: An Analysis of Pre and Post Mandatory Code of 2018”. Eurasian Journal of Management & Social Sciences - Open Access 5, no. 1 (June 30, 2024): 43–58. Accessed April 17, 2026. https://ejmss.tiu.edu.iq/index.php/ejmss/article/view/81.