GAGA, O., KARAM, S. et FATHELKHIR, N. (2025) « Strengthening the Corporate Governance System through Financial Reporting Quality: Evidence from Accounting Conservatism in an Emerging Market », International Journal of Accounting, Finance, Auditing, Management and Economics, 6(5), p. 741–757. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/1905 (Consulté le: 22 octobre 2026).