Ishaku , Rabo, Nurjahan Akter Monira, and Amos Bukar. “MODERATING EARNINGS MANAGEMENT IN NIGERIA: HARNESSING FREE CASH FLOW, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE INDEPENDENCE”. International Journal of Accounting & Finance Review 16, no. 1 (January 31, 2025): 7–17. Accessed April 2, 2025. https://cribfb.com/journal/index.php/ijafr/article/view/2181.