Keywords: Commission and fee income
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Journal Articles
Asian Review of Accounting (2025) 33 (1): 43–71.
Published: 10 June 2024
... in the MENA region. We focus on real earnings management strategies via commission and fee income (CF) and accrual-based earnings management strategies via loan loss provisions (LLP). A subsample analysis was performed, lagged dependent variables and additional control variables were included as a robustness...

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