Joseph, Benjamin Gwabin, Murtala Abdullahi, and Benjamin Kumai Gugong. “BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA”. Gusau Journal of Accounting and Finance 4, no. 1 (August 11, 2023): 1-17. Accessed January 14, 2026. https://journals.gujaf.com.ng/index.php/gujaf/article/view/197.