id	domain	url
framr-1738	orcid.org	https://orcid.org/0000-0002-4767-6759
framr-1738	www.doi.org	https://www.doi.org/10.18488/journal.89.2020.61.52.78
framr-1738	en.wikipedia.org	https://en.wikipedia.org/wiki/offshore_financial_centre
framr-1738	en.wikipedia.org	https://en.wikipedia.org/wiki/ronald_coase
framr-1738	en.wikipedia.org	https://en.wikipedia.org/wiki/transaction_cost
framr-1738	en.wikipedia.org	https://en.wikipedia.org/wiki/adolf_berle
framr-1738	en.wikipedia.org	https://en.wikipedia.org/wiki/gardiner_means
framr-1738	en.wikipedia.org	https://en.wikipedia.org/wiki/gardiner_means
framr-1738	www.sciencedirect.com	https://www.sciencedirect.com/topics/economics-econometrics-and-finance/latin-american-economy
framr-1738	doi.org	https://doi.org/10.1287/orsc.1070.0276
framr-1738	doi.org	https://doi.org/10.22610/imbr.v5i10.1081
framr-1738	www.accountancyage.com	https://www.accountancyage.com/
framr-1738	doi.org	https://doi.org/10.1080/17449480.2010.511896
framr-1738	doi.org	https://doi.org/10.22495/cpr19p10
framr-1738	corporatefinanceinstitute.com	https://corporatefinanceinstitute.com/resources/knowledge/other/top-accounting-scandals/
framr-1738	www.iasplus.com	https://www.iasplus.com/en/standards/ias/ias39
framr-1738	www.iasplus.com	https://www.iasplus.com/en/standards/ias/ias39
framr-1738	www.iasplus.com	https://www.iasplus.com/en/resources/ifrstopics/use-of-ifrs
framr-1738	www.accountancyage.com	http://www.accountancyage.com
framr-1738	www.iasplus.com	http://www.iasplus.com/en/standards/ias/ias39
framr-1738	www.iasplus.com	http://www.iasplus.com/en/standards/ias/ias39
framr-1738	www.iasplus.com	http://www.iasplus.com/en/resources/ifrs-topics/use-of-ifrs
framr-1738	www.iasplus.com	http://www.iasplus.com/en/resources/ifrs-topics/use-of-ifrs
framr-1738	doi.org	https://doi.org/10.1016/j.jaccpubpol.2006.11.001
framr-1738	doi.org	https://doi.org/10.2307/2491026
framr-1738	doi.org	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x
framr-1738	www.financialreportingcouncil.gov.ng	https://www.financialreportingcouncil.gov.ng/ab
framr-1738	doi.org	https://doi.org/10.3390/admsci9010020
framr-1738	study.com	https://study.com/academy/lesson/earnings-management-definition-techniques
framr-1738	www.icaew.com	https://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-internationalaccounting-standards
framr-1738	www.ifrs.org	https://www.ifrs.org/use-around-the-world/whyglobal-accounting-standards/
framr-1738	www.financialreportingcouncil.gov.ng	http://www.financialreportingcouncil.gov.ng/ab
framr-1738	www.icaew.com	http://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-international-accounting-standards
framr-1738	www.icaew.com	http://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-international-accounting-standards
framr-1738	www.ifrs.org	http://www.ifrs.org/use-around-the-world/why-global-accounting-standards
framr-1738	www.ifrs.org	http://www.ifrs.org/use-around-the-world/why-global-accounting-standards
framr-1738	doi.org	https://doi.org/10.1016/j.ememar.2018.11.004
framr-1738	doi.org	https://doi.org/10.18488/journal.66.2019.61.1.18
framr-1738	doi.org	https://doi.org/10.1080/23311975.2019.1643520
framr-1738	www.pwc.com	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-in-depth-expected-credit-losses.pdf
framr-1738	www.pwc.com	https://www.pwc.com/ng/en/pdf/nigeria_sas_10_and_new_prudential_guidelines.pdf
framr-1738	doi.org	https://doi.org/10.1506/8evn-9krb-3ae4-ee81
framr-1738	doi.org	https://doi.org/10.5296/jmr.v4i1.849
framr-1738	www.pwc.com	http://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-in-depth-expected-credit-losses.pdf
framr-1738	www.pwc.com	http://www.pwc.com/ng/en/pdf/nigeria_sas_10_and_new_prudential_guidelines.pdf
framr-1738	www.cenbank.gov.gn	http://www.cenbank.gov.gn
framr-1738	www.cenbank.gov.gn	http://www.cenbank.gov.gn
framr-1738	doi.org	https://doi.org/10.6007/ijarafms/v4-i4/1241
framr-1738	www.investopedia.com	https://www.investopedia.com/terms/e/earnings-management.asp
framr-1738	doi.org	https://doi.org/10.22495/cocv14i1c1p12
framr-1738	www.cenbank.gov.gn	http://www.cenbank.gov.gn
framr-1738	www.cenbank.gov.gn	http://www.cenbank.gov.gn
framr-1738	www.investopedia.com	http://www.investopedia.com/terms/e/earnings-management.asp