“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 ) 14, no. خاص (December 1, 2019). Accessed April 29, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/791.