id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-6021	Salih, Jalil Ibrahim ; Shibli, Abdulhussein Tofeeq 	The impact of auditor change on the significance of accounting information value relevance, mediated by earnings management practices	2025	14	.pdf	application/pdf	9626	356	47	The term (value relevance) began to appear in the literature in the nineties of the last century, but studies conducted to show the relationship between accounting numbers and company value began more than 59 years ago, as the first article in this field was published in 1966 by (Miller & Modigliani) using a sample of companies belonging to the electricity sector. Keywords: Auditor, Earnings management, Relevance of accounting information value.	cache/easat-6021.pdf	txt/easat-6021.txt