MUHAMMAD, A. C. THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA . Gusau Journal of Accounting and Finance, [S. l.], v. 5, n. 2, p. 124-142, 2024. DOI: 10.57233/gujaf.v5i2.8. Disponível em: https://journals.gujaf.com.ng/index.php/gujaf/article/view/325. Acesso em: 9 oct. 2025.