The impact of financial characteristics and audit quality on earnings management: Evidence on the moderating role of managerial ownership . BIS Economics and Business, [S. l.], v. 3, p. V326018, 2026. DOI: 10.31603/biseb.653. Disponível em: https://unimma.press/conference/index.php/biseb/article/view/653. Acesso em: 31 may. 2026.