Application of the excess cash margin model (ECM) to detect the Earning Management in the banking sector: Comparative study between commercial and Islamic banks. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 14, n. خاص, 2019. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/791. Acesso em: 1 may. 2025.