Baloch, Muhammad Saad, and Arshad Hassan. “Accrual Reversals and Company Performance: Analysis of Emerging Market”. Asian Journal of Accounting Perspectives 9, no. 1 (December 1, 2016): 55–66. Accessed April 5, 2025. https://jummec.um.edu.my/index.php/AJAP/article/view/5904.