Abubakar, Aliyu, and Hadiza Suleiman-Ahmed. 2024. “Discretionary Accruals Earnings Management on Performance of Nigerian Listed Oil and Gas Companies”. FUDMA Journal of Accounting and Finance Research [FUJAFR] 2 (4):39-48. https://doi.org/10.33003/fujafr-2024.v2i4.128.39-48.