Zainab makee mahmood Albanaa, Shaima'a Hadi Neamah. The impact of earnings management strategies on changing the credit gradient. IJAS [Internet]. 2024 Oct. 31 [cited 2026 Apr. 18];14(56):192-213. Available from: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2519