Ishaku , R., Monira , N. A. ., & Bukar , A. . (2025). MODERATING EARNINGS MANAGEMENT IN NIGERIA: HARNESSING FREE CASH FLOW, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE INDEPENDENCE. International Journal of Accounting & Finance Review, 16(1), 7-17. https://doi.org/10.46281/ijafr.v16i1.2181