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