Gbadebo, Adedeji Daniel, Ahmed Oluwatobi Adekunle, and Joseph Olorunfemi Akande. 2023. “The Estimation and Power of Alternative Discretionary Accruals Models”. Journal of Governance Risk Management Compliance and Sustainability 3 (1):74-90. https://doi.org/10.31098/jgrcs.v3i1.1197.