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Orban, M. J.; Iorpev, L.; Aondoakaa, K. Effect of Accrual-Based Earnings Management on the Firm Value of Listed Industrial Goods Companies in Nigeria. FUJAFR 2026, 4 (1), 239-249. https://doi.org/10.33003/fujafr-2026.v4i1.329.239-249.