ZAINAB MAKEE MAHMOOD ALBANAA; SHAIMA'A HADI NEAMAH. The impact of earnings management strategies on changing the credit gradient. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 14, n. 56, p. 192–213, 2024. DOI: 10.71207/ijas.v14i56.2519. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2519. Acesso em: 19 apr. 2026.