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. JSSD [Internet]. 2026 Oct. 14 [cited 2026 Oct. 14];5(8):277-9. Available from: https://www.jssd.org.pk/index.php/jssd/article/view/373