Zainab makee mahmood Albanaa, and Shaima'a Hadi Neamah. “The Impact of Earnings Management Strategies on Changing the Credit Gradient”. Iraqi Journal for Administrative Sciences 14, no. 56 (October 31, 2024): 192–213. Accessed April 18, 2026. https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2519.