Ashiq, A. ., Z. . Guoxing, A. . Hussain Tabassam, and D. A. . Waheed. “FIRM CHARACTERISTICS AND EARNING MANAGEMENT: MODERATING ROLE OF OWNERSHIP STRUCTURE”. The Journal of Contemporary Issues in Business and Government, vol. 28, no. 3, Sept. 2022, pp. 964-76, https://cibgp.com/au/index.php/1323-6903/article/view/2428.