Items where Author is "Ellouz, Siwar"
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Influence of IFRS adoption on earnings management through the moderating role of audit quality: evidence from KSA and UAE / Ahmed Fadhil Saleh, Siwar Ellouz and Ridha Ali Abdullah. (2025) Management & Accounting Review (MAR), 24 (1): 4. pp. 99-126. ISSN 2550-1895