Real earnings management in Nigeria - The role of Board competence and Institutional ownership of industrial goods sector. Journal of Financial and Management Sciences, [S. l.], v. 1, n. 3, p. 129–163, 2025. DOI: 10.70970/8ekqt324. Disponível em: https://jfms.uok.ac.rw/index.php/jfms/article/view/236. Acesso em: 16 aug. 2025.