B. . Zulfiqar, J. Akhlaq, S. Kalsoom, I. Arooj, M. Shahryar, and S. Malik, “The Effect of Corporate Governance on Earnings Management Through Accounting Conservatism: Evidence from Pakistani Banking Sector”, SSHRR, vol. 3, no. 4, Dec. 2025, doi: 10.63468/sshrr.216.