MUHAMMAD BILAL NAEEM; DR. IFTIKHAR ALI; DR. SADIA BUTT; DR. AMBREEN ZAINEB; DR. TAYYABA ASHRAF. FIRM CHARACTERISTICS AND ACCRUAL-BASED EARNINGS MANAGEMENT IN PAKISTAN: A DYNAMIC PANEL GMM ANALYSIS OF LISTED NON-FINANCIAL FIRMS. JOURNAL OF SOCIAL SCIENCES DEVELOPMENT, [S. l.], v. 5, n. 8, p. 277–297, 2026. DOI: 10.59075/jssd.v5i8.373. Disponível em: https://www.jssd.org.pk/index.php/jssd/article/view/373. Acesso em: 14 oct. 2026.